‘‘(D) CERTAIN RULES RELATED TO ABOR-
TION.— 
‘‘(i) OPTION TO PURCHASE SEPARATE 
COVERAGE OR PLAN.—Nothing in subpara-
graph (A) shall be construed as prohibiting 
any individual from purchasing separate 
coverage for abortions described in such 
subparagraph, or a health plan that in-
cludes such abortions, so long as no credit 
is allowed under this section with respect 
to the premiums for such coverage or plan. 
‘‘(ii) OPTION TO OFFER COVERAGE OR 
PLAN.—Nothing in subparagraph (A) shall 
restrict any health insurance issuer offer-
ing a health plan from offering separate 
coverage for abortions described in such 
subparagraph, or a plan that includes such 
abortions, so long as premiums for such 
separate coverage or plan are not paid for 
with any amount attributable to the credit 
allowed under this section (or the amount 
of any advance payment of the credit 
under section 1412 of the Patient Protec-
tion and Affordable Care Act).
‘‘(iii) 
OTHER
TREATMENTS.—The 
treatment of any infection, injury, disease, 
or disorder that has been caused by or ex-
acerbated by the performance of an abor-
tion shall not be treated as an abortion for 
purposes of subparagraph (A).’’. 
(4) CONFORMING
AMENDMENTS
RELATED
TO 
OFF-EXCHANGE COVERAGE.— 
(A) ADVANCE
PAYMENT
NOT
APPLICA-
BLE.—Section 1412 of the Patient Protection 
and Affordable Care Act is amended by adding 
at the end the following new subsection: 
‘‘(f) EXCLUSION OF OFF-EXCHANGE COVERAGE.— 
Advance payments under this section, and advance deter-
minations under section 1411, with respect to any credit 
allowed under section 36B shall not be made with respect 
to any health plan which is not enrolled in through an 
Exchange.’’. 
(B) REPORTING.—Section 6055(b) of the 
Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph: 
‘‘(3) INFORMATION
RELATING
TO
OFF-EX-
CHANGE PREMIUM CREDIT ELIGIBLE COVERAGE.—If 
minimum essential coverage provided to an indi-
vidual under subsection (a) consists of a qualified
health plan (as defined in section 36B(c)(3)) which 
is not enrolled in through an Exchange established 
under title I of the Patient Protection and Afford-
able Care Act, a return described in this subsection 
shall include— 
‘‘(A) a statement that such plan is a quali-
fied 
health 
plan 
(as 
defined 
in 
section 
36B(c)(3)), 
‘‘(B) the premiums paid with respect to 
such coverage, 
‘‘(C) the months during which such cov-
erage is provided to the individual, 
‘‘(D) the adjusted monthly premium for 
the applicable second lowest cost silver plan (as 
defined in section 36B(b)(3)) for each such 
month with respect to such individual, and 
‘‘(E) such other information as the Sec-
retary may prescribe.’’. 
(C) OTHER CONFORMING AMENDMENTS.— 
(i) Section 36B(b)(2)(A) of such Code 
is amended by striking ‘‘and which were 
enrolled’’ and all that follows and inserting 
‘‘, or’’. 
(ii) Section 36B(b)(3)(B)(i) of such 
Code is amended by striking ‘‘the same
Exchange’’ and all that follows and insert-
ing ‘‘the Exchange through which such 
taxpayer is permitted to obtain coverage, 
and’’. 
(iii) Section 36B(c)(2)(A)(i) of such 
Code is amended by striking ‘‘that was en-
rolled in through an Exchange established 
by the State under section 1311 of the Pa-
tient Protection and Affordable Care Act’’. 
(b) MODIFICATION OF APPLICABLE PERCENTAGE.— 
Section 36B(b)(3)(A) of such Code is amended to read 
as follows: 
‘‘(A) APPLICABLE PERCENTAGE.— 
‘‘(i) IN
GENERAL.—The applicable 
percentage for any taxable year shall be 
the percentage such that the applicable 
percentage for any taxpayer whose house-
hold income is within an income tier speci-
fied in the following table shall increase, on 
a sliding scale in a linear manner, from the 
initial percentage to the final percentage 
specified in such table for such income tier 
with respect to a taxpayer of the age in-
volved:
100 
‘‘In the case of 
household income 
(expressed as a 
percent of the 
poverty line) 
within the fol-
lowing income 
tier: 
Up to Age 29 
Age 30-39 
Age 40-49 
Age 50-59 
Over Age 59 
Initial 
% 
Final 
% 
Initial 
% 
Final 
% 
Initial 
% 
Final 
% 
Initial 
% 
Final 
% 
Initial 
% 
Final 
% 
Up to 133% 
133%-150% 
150%-200% 
4.3 
5.3 
6.3 
7.3 
8.3 
200%-250% 
4.3 
4.3 
5.3 
5.9 
6.3 
8.05 
7.3 
8.3 
250%-300% 
4.3 
4.3 
5.9 
5.9 
8.05 
8.35 
10.5 
11.5 
300%-400% 
4.3 
4.3 
5.9 
5.9 
8.35 
8.35 
10.5 
10.5 
11.5 
11.5 
‘‘(ii) AGE DETERMINATIONS.— 
‘‘(I) IN GENERAL.—For purposes 
of clause (i), the age of the taxpayer 
taken into account under clause (i) 
with respect to any taxable year is the 
age attained by such taxpayer before 
the close of such taxable year. 
‘‘(II) JOINT
RETURNS.—In the 
case of a joint return, the age of the 
older spouse shall be taken into ac-
count under clause (i). 
‘‘(iii) INDEXING.—In the case of any 
taxable year beginning in calendar year 
2019, the initial and final percentages con-
tained in clause (i) shall be adjusted to re-
flect— 
‘‘(I) the excess (if any) of the 
rate of premium growth for the period 
beginning with calendar year 2013 
and ending with calendar year 2018,