; or (bb) the employer provided such minimum essential coverage but it was determined under section 36B(c)(2)(C) of such Code to either be unaffordable to the employee or not provide the required minimum actuarial value; and (iii) the Secretary of the Treasury makes advance payments of such credit or reductions to the State agency administering the program in order to reduce the premiums payable by individuals eligible for such credit. (B) Determinations and payments Rules similar to subsections (b) and (c) of section 1412 of the Patient Protection and Affordable Care Act shall apply for purposes of this subsection. (C) Coordination with credit (i) In general Section 36B of the Internal Revenue Code of 1986 is amended by inserting and under section 2(g)(2) of the State Public Option Act after section 1412 of the Patient Protection and Affordable Care Act each place it appears in subsections (f)(1), (f)(2), and (g)(1). (ii) Information reporting Section 36B(f)(3) of such Code is amended by adding at the end the following flush sentence: In the case of any coverage under the medicaid program under title XIX of the Social Security Act for which a credit under this section is allowable by reason of subsection (h), the State agency administering the Medicaid program shall be treated as an Exchange for purposes of this paragraph and subparagraph (A) shall not apply. . (3) Conforming amendment relating to employer responsibility Paragraph (6) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by inserting , except that for purposes of subsections (a)(2) and (b)(2), the term qualified health plan shall include any plan described in section 36B(h) after such Act . (h) Conforming amendments (1) Section 1902(a)(10) of the Social Security Act ( 42 U.S.C. 1396a(a)(10) ), as amended by subsection (a), is further amended, in the matter following subparagraph (G)— (A) by striking and (XVII) and inserting , (XVII)