within an income tier specified in the following table shall increase, on a sliding scale in a linear manner, from the initial premium percentage to the final premium percentage specified in such table for such income tier: In the case of household income (expressed as a percent of poverty line) within the following income tier: The initial premium percentage is— The final premium percentage is— 100% through 133% 0% 1.0% 133% through 150% 1.0% 2.0% 150% through 200% 2.0% 4.0% 200% through 250% 4.0% 6.0% 250% through 300% 6.0% 7.0% 300% through 400% 7.0% 8.5% Over 400% 8.5% 8.5% . (2) Conforming amendments Subsections (c)(2)(C)(iv) and (c)(4)(F) of section 36B of the Internal Revenue Code of 1986 are each amended by inserting (as in effect before the date of the enactment of the Consumer Health Insurance Protection Act of 2019 ) after subsection (b)(3)(A)(ii) . (d) Reconciliation of premium assistance credit and advance credit for single-Parent households (1) In general Clause (i) of section 36B(f)(2)(B) of the Internal Revenue Code of 1986 is amended by striking section 1(c) and inserting subsection (b) or (c) of section 1 . (2) Effective date The amendment made by this subsection shall apply to taxable years beginning after December 31, 2019. (e) Determination of premium assistance credit for disabled workers (1) In general Section 36B(d)(2) of the Internal Revenue Code of 1986 is amended by inserting at the end the following new subparagraph: (C) Exclusion of certain amounts received as lump-sum payment For purposes of subparagraph (B), such amount shall not include any portion of a lump-sum payment of disability insurance benefits under section 223 of the Social Security Act ( 42 U.S.C. 423 ) which is— (i) received during the taxable year, and (ii) attributable to prior taxable years. . (2) Effective date The amendment made by this subsection shall apply to taxable years beginning after December 31, 2019. (f) Effective date The amendments made by this section shall apply to taxable years beginning after