in this paragraph if— (A) enrollment in the plan was not done through an Exchange, and (B) the plan is authorized by the State in which the taxpayer resides to be offered in the individual market in the State other than through an Exchange, or is a not-for-profit membership organization organized under State law and authorized under State law to accept member contributions to fund health care benefits for members and their families. . (b) Off-Exchange plans excluded from advance payments Section 1412 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18082 ) is amended by adding at the end the following new subsection: (f) Nonapplication to off-Exchange plans This section and section 1411 shall not apply, and no advance determination or advance payment shall be made, in the case of an individual enrolling in a plan described in section 36B(g)(3) of the Internal Revenue Code of 1986. . (c) Reporting Subsection (b) of section 6055 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Information relating to off-Exchange coverage If minimum essential coverage provided to an individual under subsection (a) consists of coverage described in section 36B(g)(3), a return described in this subsection for taxable years beginning before January 1, 2020, shall include— (A) a statement that such plan is coverage not enrolled in through an Exchange, (B) the premiums paid with respect to such coverage, (C) the months during which such coverage is provided to the individual, (D) the adjusted monthly premium for the applicable second lowest cost silver plan (as defined in section 36B(b)(3), determined without regard to whether such plan is offered through an Exchange if the Secretary of Health and Human Services has made 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