; required health insurance coverage (a) Health care subsidies H–2C workers (as defined in section 218A(a)(5) of the Immigration and Nationality Act, as added by this title)— (1) are not entitled to the premium assistance tax credit authorized under section 36B of the Internal Revenue Code of 1986 and shall be subject to the rules applicable to individuals who are not lawfully present set forth in subsection (e) of such section