; and (2) by adding at the end the following new subsection: (ee) Increased FMAP for expanded medicare cost-Sharing populations (1) In general Notwithstanding subsection (b), with respect to expenditures described in paragraph (2), the Federal medical assistance percentage shall be equal to 100 percent. (2) Expenditures described The expenditures described in this paragraph are expenditures made on or after January 1, 2020, for medical assistance for medicare cost-sharing provided to any individual under clause (i), (ii), or (iii) of section 1902(a)(10)(E) who would not have been eligible for medicare cost-sharing under any such clause under the income or resource eligibility standards in effect on October 1, 2018. . (d) Consolidation of low-Income subsidy resource eligibility tests (1) In general Section 1860D–14(a)(3) of the Social Security Act ( 42 U.S.C. 1395w–114(a)(3) ) is amended— (A) by striking subparagraph (D); (B) by redesignating subparagraphs (E) through (G) as subparagraphs (D) through (F), respectively; and (C) in the heading of subparagraph (D), as so redesignated, by striking Alternative . (2) Clarification of certain rules relating to income and resource determinations Section 1860D–14(a)(3) of the Social Security Act ( 42 U.S.C. 1395w–114(a)(3) ), as amended by paragraph (1), is amended by striking subparagraph (F) and inserting the new following new subparagraphs: (F) Resource exclusions In determining the resources of an individual (and the eligible spouse of the individual, if any) under section 1613 for purposes of subparagraph (D)— (i) no part of the value of any life insurance policy shall be taken into account; (ii) no part of the value of any vehicle shall be taken into account