second lowest cost gold plan . (2) Conforming amendment related to affordability Section 36B(c)(4)(C)(i)(I) of such Code is amended by striking second lowest cost silver plan and inserting second lowest cost gold plan . (3) Other conforming amendments Subparagraphs (B) and (C) of section 36B(b)(3) of such Code are each amended by striking silver plan each place it appears in the text and the heading and inserting gold plan . (b) Expansion of eligibility for refundable credits for coverage under qualified health plans (1) In general Section 36B(c)(1)(A) of the Internal Revenue Code of 1986 is amended by striking 400 percent and inserting 600 percent . (2) Conforming amendments relating to recapture of excess advanced payments Clause (i) of section 36B(f)(2)(B) of such Code is amended— (A) by striking 400 percent and inserting 600 percent