percentage is— Over 100.0% up to 133.0% 0.0% 1.0% 133.0% up to 150.0% 1.0% 2.0% 150.0% up to 200.0% 2.0% 4.0% 200.0% up to 250.0% 4.0% 6.0% 250.0% up to 300.0% 6.0% 7.0% 300.0% up to 400.0% 7.0% 8.5% 400.0% and higher 8.5% 8.5% . (b) Conforming amendment Section 36B(c)(1)(A) of the Internal Revenue Code of 1986 is amended by striking but does not exceed 400 percent . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 102. Lower out-of-pocket costs for consumers (a) Expansion of eligibility (1) In general Section 1402(c) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(c) ) is amended— (A) by striking paragraphs (1) and (2) and inserting the following: (1) In general The reduction in cost-sharing under this subsection shall be achieved, with respect to an issuer of a qualified health plan to which this section applies, by reducing cost-sharing under the plan (and the applicable out-of pocket limit under section 1302(c)(1)) in a manner and amount sufficient to— (A) in the case of an eligible insured whose household income is not less than 100 percent but not more than 250 percent of the poverty line for a family of the size involved, increase the plan’s share of the total allowed costs of benefits provided under the plan to 94 percent of such costs