quarter which includes the date of the enactment of this Act shall be treated as having been furnished in such calendar quarter. (h) Transfers to Federal Old-Age and Survivors Insurance Trust Fund There are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act ( 42 U.S.C. 401 ) amounts equal to the reduction in revenues to the Treasury by reason of this section (without regard to this subsection). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had this section not been enacted. 103. Restoration 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)(i) of the Internal Revenue Code of 1986 is amended to read as follows: (i) In general In the case of a taxpayer whose household income is less than 500 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subparagraph (A) shall in no event exceed the applicable dollar amount determined in accordance with the following table (one-half of such amount in the case of a taxpayer whose tax is determined under section 1(c) for the taxable year): If the household income (expressed as a percent of poverty line) is: The applicable dollar amount is: Less than 200% $600 At least 200% but less than 250% $1,000 At least 250% but less than 300% $1,500 At least 300% but less than 350% $2,000 At least 350% but less than 400% $2,500 At least 400% but less than 450% $3,000 At least 450% but less than 500% $3,500. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 104. Improving affordability by reducing premium costs for consumers (a) In general