credits, cost-sharing reductions, or small-business credits under sections 36B and 45R of the Internal Revenue Code of 1986 or under section 1402 that would have been available to individuals and businesses in the State if such waiver did not apply. (4) Waiver consideration and transparency (A) In general An application for a waiver under this section shall be considered by the Secretary, after taking into account recommendations of the Panel under subsection (g), in accordance with the regulations described in subparagraph (B). (B) Regulations Not later than 180 days after the date of enactment of the State-Based Universal Health Care Act of 2017 , the Secretary shall promulgate regulations relating to waivers under this section that provide— (i) a process for public notice and comment in accordance with the public notice and comment requirements applicable under regulations used for Medicaid waivers pursuant to section 1115 of the Social Security Act