be treated as having been established on the date that such coverage begins. . (b) Effective date The amendment made by this section shall apply with respect to coverage beginning after December 31, 2018. 7. Allowance of bronze and catastrophic plans in connection with health savings accounts (a) In general Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Bronze and catastrophic plans treated as high deductible health plans (i) In general The term high deductible health plan shall include any plan described in subsection (d)(1)(A) or (e) of section 1302 of the Patient Protection and Affordable Care Act. (ii) Certain rules not applicable Subparagraphs (C) and (D) shall not apply with respect to any plan described in clause (i). . (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2018, in taxable years ending after such date. 8. Allowing all individuals purchasing health insurance in the individual market the option to purchase a lower premium copper plan (a) In general Section 1302(e) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18022(e) ) is amended— (1) in paragraph (1)— (A) by redesignating clauses (i) and (ii) of subparagraph (B) as subparagraphs (A) and (B), respectively, and adjusting the margins accordingly