; and (bb) includes an individual to whom subsection (c) or (f) of such section 2105 pertains (whether or not such individual satisfies item (aa)). . 112. Cost-sharing reductions (a) Cost-sharing reduction payments Section 1402 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071 ) is amended by adding at the end the following new subsection: (g) Funding (1) Appropriations There is appropriated, from any money in the Treasury not otherwise appropriated, such sums as may be necessary to, subject to paragraph (2), provide health benefits coverage through payment to issuers (under this section or through advance payment by the Secretary of the Treasury under section 1412(c)(3)) of the amounts computed under this section for each of plan years 2019 through 2022. (2) Adjustments Notwithstanding any other provision of law, payments and other actions for adjustments to obligations incurred prior to December 31, 2020, may be made through December 31, 2021. (3) Limitation Amounts appropriated under paragraph (1) for each of plan years 2019 through 2022 are subject to the requirements and limitations under sections 506 and 507 of division H of Public Law 115–31 in the same manner and to the same extent as if such amounts for each such year were appropriated under such division. . (b) Election In the case of an election under this subsection by a State and a certification by the Secretary of Health and Human Services that such election will not result in an increase in Federal expenditures, in lieu of the amounts that would be paid to health insurance issuers in such State under section 1402 of the Patient Protection and Affordable Care Act, the Secretary may pay to such State an amount equal to such amounts. Prior to such payment, such State shall make such assurances as the Secretary deems necessary to ensure that such State shall redistribute such payments to health savings accounts of individuals— (1) enrolled in qualified health plans (as defined in section 36B of the Internal Revenue Code of 1986)