COVID-19 public health emergency (1) In general For purposes of the credit determined under this section, in the case of a taxpayer who has received, or has been approved to receive, unemployment compensation for any week during the applicable period, for the taxable year in which such week begins— (A) such taxpayer shall be treated as an applicable taxpayer, and (B) there shall not be taken into account any household income of the taxpayer in excess of 133 percent of the poverty line for a family of the size involved. (2) Applicable period For purposes of this section, the applicable period is the period that— (A) begins on the date of the enactment of this subsection, and (B) ends 60 days after the last day of the emergency period described in section 1135(g)(1)(B) of the Social Security Act. (3) Reasonable evidence of unemployment compensation For purposes of this subsection, a taxpayer shall not be treated as having received (or been approved to receive) unemployment compensation for any week unless such taxpayer provides documentation which demonstrates such receipt or approval. (4) Unemployment compensation For purposes of this subsection, the term unemployment compensation has the meaning given such term in section 1311(c)(8)(E) of the Patient Protection and Affordable Care Act. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 312. Increasing accessibility and affordability to qualified health plans for individuals receiving unemployment compensation during the COVID–19 emergency period (a) Establishment of special enrollment periods for individuals receiving unemployment compensation Section 1311(c) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18031(c) ) is amended— (1) in paragraph (6)— (A) in subparagraph (C), by striking at the end and