; and (2) in subsection (d), by adding at the end the following: (5) Sunset The provisions of this subsection shall not apply after December 31, 2019, and after such date any reference to this subsection or level of coverage or plan described in this subsection and any requirement under law applying such a level of coverage or plan shall have no force or effect (and such a requirement shall be applied as if this section had been repealed). . 135. Change in permissible age variation in health insurance premium rates Section 2701(a)(1)(A)(iii) of the Public Health Service Act ( 42 U.S.C. 300gg(a)(1)(A)(iii) ), as inserted by section 1201(4) of the Patient Protection and Affordable Care Act, is amended by inserting after (consistent with section 2707(c)) the following: or, for plan years beginning on or after January 1, 2018, as the Secretary may implement through interim final regulation, 5 to 1 for adults (consistent with section 2707(c)) or such other ratio for adults (consistent with section 2707(c)) as the State involved may provide . II Committee on Ways and Means A Repeal and Replace of Health-Related Tax Policy 201. Recapture excess advance payments of premium tax credits Subparagraph (B) of section 36B(f)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (iii) Nonapplicability of limitation This subparagraph shall not apply to taxable years beginning after December 31, 2017, and before January 1, 2020. . 202. Additional modifications to premium tax credit (a) Modification of definition of qualified health plan (1) In general Section 36B(c)(3)(A) of the Internal Revenue Code of 1986 is amended— (A) by inserting (determined without regard to subparagraphs (A), (C)(ii), and (C)(iv) of paragraph (1) thereof and without regard to whether the plan is offered on an Exchange) after 1301(a) of the Patient Protection and Affordable Care Act , and (B) by striking shall not include and all that follows and inserting shall not include any health plan that— (i) is a