Sec. 4. Modifications retrospectively to premium assistance credit
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Subject to section 8(c)(2), paragraph
(3)of section 36B(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: In the case of any applicable taxpayer who is not eligible for the credit allowed under subsection
(a)(determined without regard to this subparagraph) solely as a result of a determination by the Supreme Court of the United States in the case of King v. Burwell (2015), paragraph (2)(A) shall be applied to months beginning before September 2017, by substituting enrolled in through an Exchange established under the Patient Protection and Affordable Care Act for enrolled in through an Exchange established by the State under 1311 of the Patient Protection and Affordable Care Act . . Subject to section 8(c)(2), subsection
(b)of section 36B of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The premium assistance credit amount shall be zero with respect to any qualified health plan unless such plan covers an individual described in paragraph (2)(A) who was enrolled in a qualified health plan through an Exchange established under the Patient Protection and Affordable Care Act before the date of the enactment of this paragraph. . The amendments made by this section shall apply to months beginning after December 31, 2013.