; and (B) shall take into account the cost-sharing reductions and premium tax credits which will be available with respect to the plan under section 1402 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071 ) and section 36B of the Internal Revenue Code of 1986, as amended by subsection (g). (2) Limitation Variation in premium rates of the Medicare Transition plan by rating area, as described in clause (ii) of section 2701(a)(1)(A)(iii) of the Public Health Service Act ( 42 U.S.C. 300gg(a)(1)(A) ) is not permitted. (f) Termination This section shall cease to have force or effect on the effective date described in section 106. (g) Tax credits and cost-Sharing subsidies (1) Premium assistance tax credits (A) Credits allowed to Medicare Transition plan enrollees at or above 44 percent of poverty in non-expansion States Paragraph (1) of section 36B(c) of the Internal Revenue Code of 1986 is amended by redesignating subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively, and by inserting after subparagraph (B) the following new subparagraph: (C) Special rules for Medicare Transition plan enrollees (i) In general In the case of a taxpayer who is covered, or whose spouse or dependent (as defined in section 152) is covered, by the Medicare Transition plan established under section 1002(a) of the Medicare for All Act of 2017 for all months in the taxable year, subparagraph (A) shall be applied without regard to but does not exceed 400 percent . (ii) Enrollees in Medicaid non-expansion States In the case of a taxpayer residing in a State which (as of the date of the enactment of the Medicare for All Act of 2017 ) does not provide for eligibility under clause (i)(VIII) or (ii)(XX) of section 1902(a)(10)(A) of the Social Security Act for medical assistance under title XIX of such Act (or a waiver of the State plan approved under section 1115) who is covered, or whose spouse or dependent (as defined in section 152) is covered, by the Medicare Transition plan established under section 1002(a) of