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 December 31, 2020. 202. Enhancements for reduced cost-sharing (a) Modification of amount (1) In general Section 1402 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071 ) is amended— (A) in subsection (b)(1), by striking silver and inserting gold