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139 STAT. 324 PUBLIC LAW 119–21—JULY 4, 2025 data available to the Exchange and any reliable third- party sources in collecting information for verification by the applicant. ‘‘(6) EXCHANGE COMPLIANCE WITH FILING REQUIREMENTS.— The term ‘coverage month’ shall not include, with respect to any individual covered by a qualified health plan enrolled in through an Exchange, any month for which the Exchange does not meet the requirements of section 155.305(f)(4)(iii) of title 45, Code of Federal Regulations (as published in the Federal Register on June 25, 2025 (90 Fed. Reg. 27074), applied as though it applied to all plan years after 2025), with respect to the individual.’’. (b) PRE-ENROLLMENT VERIFICATION PROCESS REQUIRED.—Sec- tion 36B(c)(3)(A) is amended— (1) by striking ‘‘HEALTH PLAN.—The term’’ and inserting ‘‘HEALTH PLAN.— ‘‘ ‘‘(i) IN GENERAL.—The term’’, and (2) by adding at the end the following new clause: ‘‘(ii) PRE-ENROLLMENT VERIFICATION PROCESS REQUIRED.—Such term shall not include any plan enrolled in through an Exchange, unless such Exchange provides a process for pre-enrollment verification through which any applicant may, begin- ning not later than August 1, verify with the Exchange the applicant’s household income and eligibility for enrollment in such plan for plan years beginning in the subsequent year.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2027. SEC. 71304. DISALLOWING PREMIUM TAX CREDIT IN CASE OF CERTAIN COVERAGE ENROLLED IN DURING SPECIAL ENROLL- MENT PERIOD. (a) IN GENERAL.—Section 36B(c)(3)(A), as amended by the pre- ceding provisions of this Act, is amended by adding at the end the following new clause: ‘‘(iii) EXCEPTION IN CASE OF CERTAIN SPECIAL ENROLLMENT PERIODS.—Such term shall not include any plan enrolled in during a special enrollment period provided for by an Exchange— ‘‘(I) on the basis of the relationship of the individual’s expected household income to such a percentage of the poverty line (or such other amount) as is prescribed by the Secretary of Health and Human Services for purposes of such period, and ‘‘(II) not in connection with the occurrence of an event or change in circumstances specified by the Secretary of Health and Human Services for such purposes.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply with respect to plan years beginning after December 31, 2025. SEC. 71305. ELIMINATING LIMITATION ON RECAPTURE OF ADVANCE PAYMENT OF PREMIUM TAX CREDIT. (a) IN GENERAL.—Section 36B(f)(2) is amended by striking subparagraph (B). 26 USC 36B note. 26 USC 36B note. Applicability.