Sec. 402. Income limitations for refundable credits for coverage under a qualified health plan
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/bill/118/hr/10409/ih/section-402·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subparagraphs
(A)and
(B)of section 36B(c)(1) of the Internal Revenue Code of 1986 are amended by inserting after 100 percent each place such term appears the following: (or, in the case of a taxpayer enrolled through an Exchange utilized by such State that makes the election described in section 1903A of the Social Security Act, the percentage established by such State under part A of title IV of such Act for purposes of eligibility under title XIX of such Act as of January 1, 2009) . The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act.