the determination under section 36B(g)(2) with respect to the rating area) for each such month with respect to such individual, and (E) such other information as the Secretary may prescribe. . (d) Waiver of individual mandate in areas with no Exchange plans (1) In general Paragraph (1) of section 5000A(d) of the Internal Revenue Code of 1986 is amended by striking or (4) and inserting (4), or (5) . (2) Individuals residing in exempted areas Subsection (d) of section 5000A of such Code is amended by adding at the end the following new paragraph: (5) Individuals residing in exempted areas For purposes of months beginning after December 31, 2017, and before January 1, 2020, such term shall not include an individual who resides in a rating area or county in which the Secretary of Health and Human Services certifies for purposes of section 36B(g)(2) that no qualified health plans are offered through an Exchange established under Section 1311 of the Patient Protection and Affordable Care Act. . (e) Effective date The amendments made by this section shall apply to taxable and plan years beginning after December 31, 2017.