; and (C) for any increase to the premium tax credit an individual otherwise receives under section 36B of the Internal Revenue Code of 1986 by reason of subsection (g) of such section. . 313. Temporary modification of limitations on reconciliation of tax credits for coverage under a qualified health plan with advance payments of such credit (a) In general Section 36B(f)(2)(B) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (iii) Temporary modification of limitation on increase In the case of any taxable year beginning in 2020 or 2021, clause (i) shall be applied— (I) by substituting 600 percent for 400 percent the first place it appears therein, and (II) by substituting the following table for the table contained therein: If the household income (expressed as a percent of poverty line) is: The applicable dollar amount is: Less than 500% $0 At least 500% but less than 550% $1,600 At least 550% but less than 600% $2,650 The dollar amounts in the table contained under this clause shall be increased under clause (ii) for taxable years beginning calendar year 2021 by substituting calendar year 2020 for calendar year 2013 in subclause (II) thereof. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. 314. Requirements for COBRA notices relating to the availability of health insurance coverage and assistance (a) Additional notification requirement for COBRA notices (1) In general In the case of a notice provided under section 606(a)(4) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1166(4) ), section 4980B(f)(6)(D) of the Internal Revenue Code of 1986, or section 2206(4) of the Public Health Service Act ( 42 U.S.C. 300bb–6(4) ), with respect to an individual who, during the period described in paragraph (2), becomes entitled to elect COBRA continuation coverage, the requirements of such provisions shall not be treated as met unless such notice includes an additional written notice