health plan which is not enrolled in through an Exchange. . (B) Reporting Section 6055(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Information relating to off-Exchange premium credit eligible coverage If minimum essential coverage provided to an individual under subsection (a) consists of a qualified health plan (as defined in section 36B(c)(3)) which is not enrolled in through an Exchange established under title I of the Patient Protection and Affordable Care Act, a return described in this subsection shall include— (A) a statement that such plan is a qualified health plan (as defined in section 36B(c)(3)), (B) the premiums paid with respect to such coverage, (C) the months during which such coverage is provided to the individual, (D) the adjusted monthly premium for the applicable second lowest cost silver plan (as defined in section 36B(b)(3)) for each such month with respect to such individual, and (E) such other information as the Secretary may prescribe. This paragraph shall not apply with respect to coverage provided for any month beginning after December 31, 2019. . (C) Other conforming amendments (i) Section 36B(b)(2)(A) is amended by striking and which were enrolled and all that follows and inserting , or . (ii) Section 36B(b)(3)(B)(i) is amended by striking the same Exchange and all that follows and inserting the Exchange through which such taxpayer is permitted to obtain coverage, and . (b) Modification of applicable percentage Section 36B(b)(3)(A) of such Code is amended to read as follows: (A) Applicable percentage (i) In general 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 percentage to the final percentage specified in such table for such income tier with respect to a taxpayer of the age involved: In the case