; and (B) consists of benchmark coverage described in subsection (b)(1) of section 1937 of such Act ( 42 U.S.C. 1396u–7(b)(1) ) or benchmark-equivalent coverage described in subsection (b)(2) of such section. (4) Qualified health plan The term qualified health plan has the meaning given such term in section 1301 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18021 ).