such plan or coverage, or (ii) is furnished in an emergency department of a hospital or an independent freestanding emergency department. (3) Applicable percentage For purposes of this section, the term applicable percentage means, with respect to any taxpayer for any taxable year, the percentage in effect under subsection (a) with respect to such taxpayer for such taxable year. (4) Limitations Surprise billing expenses shall be taken into account under paragraph (1) only if such expenses are paid during the period beginning on January 1, 2020, and ending on the date which is 1 year after the day before the date specified in section 2(a)(5) of the Consumer Protections Against Surprise Medical Bills Act of 2020. . (b) Conforming amendments Sections 105(f), 162(l)(3), and 7702B(e)(2) of such Code are each amended by striking 213(a) and inserting 213 . (c) Effective date The amendments made by this section shall apply to taxable years ending after December 31, 2019.