programs (1) In general Paragraph (21) of section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Termination No disclosure may be made under this paragraph after December 31, 2019. . (e) Effective dates (1) Premium tax credit The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2019. (2) Cost sharing-subsidies and eligibility determinations The repeals in subsection (b) and (c) shall take effect on December 31, 2019. (3) Protecting Americans by rescinding disclosure authority The amendments made by subsection (d) shall take effect on December 31, 2019. 203. Small business tax credit (a) In general Section 45R of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (j) Shall not apply This section shall not apply with respect to amounts paid or incurred in taxable years beginning after December 31, 2019. . (b) Effective date The amendment made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2019. 204. Individual mandate (a) In general Section 5000A(c) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (2)(B)— (A) by striking after 2015 in clause (iii) and inserting in 2016 , and (B) by adding at the end the following new clause: (iv) Zero percent for taxable years beginning after 2016. , and (2) in paragraph (3)— (A) by striking $695 in subparagraph (A) and inserting $0 , (B) by striking and $325 for 2014 in subparagraph (B) and inserting , $325, for 2014, and $695 for 2016 , and (C) by striking subparagraph (D). (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2016. 205. Employer mandate (a) In general (1) Paragraph (1) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by inserting ($0 in the case of months beginning after December 31, 2016) after $2,000 . (2) Paragraph (1) of section 4980H(b) of the Internal Revenue Code