any predecessor) claims the credit under this section. . (d) Average annual wage limitation Subparagraph (B) of section 45R(d)(3) of the Internal Revenue Code of 1986 is amended to read as follows: (B) Dollar amount For purposes of paragraph (1)(B) and subsection (c)(2), the dollar amount in effect under this paragraph is the amount equal to 110 percent of the poverty line (within the meaning of section 36B(d)(3)) for a family of 4. . (e) Elimination of uniform percentage contribution requirement Paragraph (4) of section 45R(d) of the Internal Revenue Code of 1986 is amended by striking a uniform percentage (not less than 50 percent) and inserting at least 50 percent . (f) Elimination of cap relating to average local premiums Subsection (b) of section 45R of the Internal Revenue Code of 1986 is amended by striking the lesser of and all that follows and inserting the aggregate amount of nonelective contributions the employer made on behalf of its employees during the taxable year under the arrangement described in subsection (d)(4) for premiums for qualified health plans offered by the employer to its employees through an Exchange. . (g) Conforming amendment relating to annual wage limitation Subparagraph (B) of section 45R(d)(1) of the Internal Revenue Code of 1986 is amended by striking twice and inserting three times . (h) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2016.