; and (C) in the case of an eligible insured whose household income is more than 300 percent but not more than 400 percent of the poverty line for a family of the size involved, increase the plan’s share of the total allowed costs of benefits provided under the plan to 85 percent of such costs. . (b) Effective date The amendments made by this subsection shall apply to plan years beginning after December 31, 2019. (c) Funding 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 Out of any funds in the Treasury not otherwise appropriated, there are appropriated to the Secretary such sums as may be necessary for payments under this section. . 135. Repeal of bonus payments for Medicare Advantage plans Section 1853(o) of the Social Security Act ( 42 U.S.C. 1395w–23(o) ) is repealed. II TAX PROVISIONS 201. Sunset of Public Law 115–97 (a) In general All provisions of, and amendments made by, Public Law 115–97 shall not apply to calendar, taxable, plan, or limitation years beginning after December 31, 2019. (b) Application of certain laws The Internal Revenue Code of 1986 shall be applied and administered to years described in subsection (a) as if the provisions and amendments described in subsection (a) had never been enacted. 202. Surtax There is hereby imposed a tax of 5 percent on the adjusted gross income of each taxpayer to the extent such income exceeds $500,000. 203. Basis of property acquired from a decedent (a) In general Section 1014 of the Internal Revenue Code of 1986 is amended by striking person, be and all that follows through the period at the end and inserting the following: person, be the basis in the hands of the decedent. . (b) Effective date The amendments made by this section to property acquired or passed after the date of enactment of this Act. 204. Medicare payroll tax (a) In general Section 3101(b)(2) of the Internal Revenue Code of 1986 is amended by striking 0.9 percent and inserting 4