The main purpose of this legislation is to enhance accountability and oversight regarding the advance premium tax credits provided under the Affordable Care Act, commonly known as Obamacare. It aims to ensure that the process for determining eligibility for these tax credits is secure and free from fraud. The key provisions of the legislation require the Secretary of Health and Human Services to conduct a fraud risk assessment of the advance premium tax credit program. This assessment must be completed by December 31, 2025, and then conducted annually thereafter.