; and (3) in subsection (c)— (A) in paragraph (1)— (i) in the heading, by striking 2010 through 2014 and inserting 2020 through 2024 ; and (ii) in the matter preceding subparagraph (A), by striking 2010 and inserting 2020 ; and (B) in paragraph (2)(B), by striking 2014 and inserting 2024 . 103. Effective date The amendments made by this title shall apply to plan years beginning after December 31, 2019. II Making health insurance coverage affordable 201. Enhancement of premium assistance credit (a) Use of gold level plan for benchmark (1) In general Clause (i) of section 36B(b)(2)(B) of the Internal Revenue Code of 1986 is amended by striking applicable second lowest cost silver plan and inserting applicable second lowest cost gold plan . (2) Conforming amendment related to affordability Section 36B(c)(4)(C)(i)(I) of such Code is amended by striking second lowest cost silver plan and inserting second lowest cost gold plan . (3) Other conforming amendments Subparagraphs (B) and (C) of section 36B(b)(3) of such Code are each amended by striking silver plan each place it appears in the text and the heading and inserting gold plan . (b) Expansion of eligibility for refundable credits for coverage under qualified health plans (1) In general Section 36B(c)(1)(A) of the Internal Revenue Code of 1986 is amended by striking but does not exceed 400 percent . (2) Conforming amendments relating to recapture of excess advanced payments Clause (i) of section 36B(f)(2)(B) of such Code is amended— (A) by striking In the case of and all that follows through the amount of and inserting The amount of