1. Short title This Act may be cited as the Affordable Care Coverage Expansion and Support for States Act or the ACCESS Act . 2. Temporary expansion of health insurance premium tax credits for certain low-income populations (a) In general Section 36B of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: (h) Certain temporary rules beginning in 2024 With respect to any taxable year beginning after December 31, 2023, and before January 1, 2027— (1) Eligibility for credit not limited based on income Subsection (c)(1)(A) shall be disregarded in determining whether a taxpayer is an applicable taxpayer. (2) Credit allowed to certain low-income employees offered employer-provided coverage Subclause (II) of subsection (c)(2)(C)(i) shall not apply if the taxpayer’s household income does not exceed 138 percent of the poverty line for a family of the size involved. Subclause (II) of subsection (c)(2)(C)(i) shall also not apply to an individual described in the last sentence of such subsection if the taxpayer’s household income does not exceed 138 percent of the poverty line for a family of the size involved. (3) Credit allowed to certain low-income employees offered qualified small employer health reimbursement arrangements A qualified small employer health reimbursement arrangement shall not be treated as constituting affordable coverage for an employee (or any spouse or dependent of such employee) for any months of a taxable year if the employee’s household income for such taxable year does not exceed 138 percent of the poverty line for a family of the size involved. (4) Limitations on recapture (A) In general In the case of a taxpayer whose household income is less than 200 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subsection (f)(2)(A) shall in no event exceed $300 (one-half of such amount in the case of a taxpayer whose tax is