; and (B) by striking 400% in the table therein and inserting 600% . (c) Elimination of failsafe Section 36B(b)(3)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking subclause (III). (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 7. Enhancements for reduced cost sharing (a) Definition of eligible individual Section 1402(b)(1) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 1807(b)(1) ) is amended by striking silver level and inserting gold level . (b) Modification of amount (1) In general Section 1402(c)(2) of the Patient Protection and Affordable Care Act is amended to read as follows: (2) Additional reduction The Secretary shall establish procedures under which the issuer of a qualified health plan to which this section applies shall further reduce cost-sharing under the plan in a manner sufficient to— (A) in the case of an eligible insured whose household income is not less than 100 percent but not more than 133 percent of the poverty line for a family of the size involved, increase the plan’s share of the total allowed costs of benefits provided under the plan to 94 percent of such costs; (B) in the case of an eligible insured whose household income is more than 133 percent but not more than 150 percent of the poverty line for a family of the size involved, increase the plan’s share of the total allowed costs of benefits provided under the plan to 92 percent of such costs; (C) in the case of an eligible insured whose household income is more than 150 percent but not more than 200 percent of the poverty line for a family of the size involved, increase the plan’s share of the total allowed costs of benefits provided under the plan to 90 percent of such costs