State in the rating area in which the individual resides (without regard to whether the individual purchased a qualified health plan through the Exchange), reduced by the amount of the credit allowable under subsection (a) for the taxable year (determined as if the individual was covered by a qualified health plan offered through the Exchange for the entire taxable year). . (v) Section 162(m)(6)(C)(i) of such Code is amended by striking section 5000A(f) and inserting section 36B(g) . (vi) Subsections (a)(1) and (b)(1) of section 4980H of such Code are each amended by striking section 5000A(f)(2) and inserting section 36B(g)(2) . (vii) Section 4980I(f)(1)(B) of such Code is amended by striking section 5000A(f) and inserting section 36B(g) . (viii) Section 6056(b)(2)(b) of such Code is amended by striking section 5000A(f)(2) and inserting section 36B(g)(2) . (ix) The table of chapters of the Internal Revenue Code of 1986 is amended by striking the item relating to chapter 48. (B) Amendments related to the Patient Protection and Affordable Care Act (i) Section 1251(a)(4)(B)(ii) of the Patient Protection and Affordable Care Act is amended by striking section 500A(f)(2) and inserting section 36B(g)(2) . (ii) Section 1302(e)(2) of such Act is amended to read as follows: (2) Individuals eligible for enrollment An individual is described in this paragraph for any plan year if the individual has not attained the age of 30 before the beginning of the plan year. . (iii) Section 1311(d)(4) of such Act is amended by striking subparagraph (H). (iv) Section 1312(d)(4) of such Act is amended by striking section 5000A(f) and inserting section 36B(g) . (v) Section 1363(e)(1)(C) of such Act is amended— (I) by striking section 5000A(f) and inserting section 36B(g) , and (II) by striking or is eligible for an employer-sponsored plan that is not affordable coverage (as determined under section 5000A(e)(2) of such Code) and inserting or who is eligible for an employer-sponsored plan and whose household income for the taxable year