; and (ii) in paragraph (2), in the matter preceding subparagraph (A), by striking (as so defined) and inserting (as defined in section 1304(f)) . (C) Exemption from penalty for not maintaining minimum essential coverage Section 5000A(e) of the Internal Revenue Code of 1986 is amended by striking paragraph (3) and inserting the following new paragraph: (3) Indians Any applicable individual who is an Indian (as defined in section 1304(f) of the Patient Protection and Affordable Care Act). . (3) Effective date The amendments made by this subsection shall apply with respect to plan years beginning on or after January 1, 2021. (b) Technical amendments Section 4 of the Indian Health Care Improvement Act ( 25 U.S.C. 1603 ) is amended— (1) in paragraph (13), by striking as defined in subsection (d) hereof and inserting as defined in paragraph (14) ; and (2) in paragraph (28)— (A) by striking as defined in subsection (g) hereof and inserting as defined in paragraph (27) ; and (B) by striking subsection (c)(1) through (4) and inserting subparagraphs (A) through (D) of paragraph (13) .