; and (B) by striking but less than 400% in the table therein. (c) Determination of applicable percentage (1) In general Subparagraph (A) of section 36B(b)(3) of the Internal Revenue Code of 1986 is amended to read as follows: (A) Applicable percentage The applicable percentage for any taxable year shall be the percentage such that the applicable percentage for any taxpayer whose household income is within an income tier specified in the following table shall increase, on a sliding scale in a linear manner, from the initial premium percentage to the final premium percentage specified in such table for such income tier: In the case of household income (expressed as a percent of poverty line) within the following income tier: The initial premium percentage is— The final premium percentage is— 100% through 133% 0.0% 1.0% 133% through 150% 1.0% 2.0% 150% through 200% 2.0% 4.0% 200% through 250% 4.0% 6.0% 250% through 300% 6.0% 7.0% 300% through 400% 7.0% 8.5% Over 400% 8.5% 8.5% . (2) Conforming amendments Subsections (c)(2)(C)(iv) and (c)(4)(F) of section 36B of the Internal Revenue Code of 1986 are each amended by inserting (as in effect before the date of the enactment of the Consumer Health Insurance Protection Act of 2018 ) after subsection (b)(3)(A)(ii) . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 202. Enhancements for reduced cost-sharing (a) Modification of amount (1) In general Section 1402 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071 ) is amended— (A) in subsection (b)(1), by striking silver and inserting gold ; (B) by amending subsection (c)(1)(B) to read as follows: (B) Coordination with actuarial limits The Secretary shall ensure the reduction under this paragraph shall not result in the plan’s share of the total allowed costs of benefits provided under the plan becoming less than— (i) 95 percent in the case of an eligible insured described in paragraph (2)(A)