a State law or program that provides coverage comparable to coverage described in subparagraph (A), or (C) under a group health plan that is a church plan (as defined in section 414(e)) and is comparable to coverage provided pursuant to section 4980B. Such term shall not include coverage under a health flexible spending arrangement. . (d) Conforming amendment (1) Section 36B(d)(2)(A) is amended by inserting COBRA continuation coverage or after other than . (2) Section 36B(g)(6) of such Code is amended by striking subsection (f)(5) and inserting subsection (f)(4) . (e) Amendment of section 36B as amended by American Health Care Act of 2017 Whenever in this section an amendment is expressed in terms of an amendment to section 36B of the Internal Revenue Code of 1986, the reference shall be considered to be made to such section as amended by the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019. (f) Effective date The amendments made by this subsection are contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2019, in taxable years ending after such date.