; and (II) the State agency administering such plan shall be treated as the issuer of such plan. (3) Premiums and cost-sharing for certain other individuals If an individual is eligible for medical assistance under subsection (a)(10)(A)(ii)(XXIII) of section 1902 and is not described in subsection (nn) of such section, a State— (A) shall not impose premiums and cost-sharing on the individual under this subsection; and (B) may impose premiums and cost-sharing on the individual to the extent allowed by another provision of this Act (other than section 1902(a)(10)(A)(ii)(XXIII)) which provides for eligibility for medical assistance, but only if the individual is described in such other provision. (4) Application of premium assistance tax credits An individual who is required to pay premiums under this subsection for a year for medical assistance shall be eligible for a premium assistance credit under section 36B of the Internal Revenue Code to the same extent that such individual would be eligible for a premium assistance credit under such section if such individual had paid the same amount in premiums for coverage under a qualified health plan for such year. . (e) Managed care Section 1932(a)(1)(A)(i) of the Social Security Act ( 42 U.S.C. 1396u–2(a)(1)(A)(i) ) is amended by inserting , including an individual who is eligible for such assistance after buying into such coverage under section 1902(a)(10)(A)(ii)(XXIII), after the State plan under this title . (f) Offering buy-In program on State exchange