; and (2) is not eligible for benefits under the Medicare program under title XVIII. (b) Exchanges In accordance with the timeframe under section 2201(a)(2), the health plan shall be made available through the American Health Benefit Exchanges described in sections 1311 and 1321 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18031 , 18041), including the Small Business Health Options Program Exchange. 2203. Plan requirements (a) General requirements The health plan shall comply with all requirements of subtitle D of title I of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18021 et seq.) and title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg et seq.) applicable to qualified health plans, and such health plan shall be a qualified health plan, including for purposes of the Internal Revenue Code of 1986. (b) Levels of coverage The Secretary— (1) shall make available a silver level and gold level version of the plan, in accordance with section 1301(a)(1)(C)(ii)