Section 36B(c)(4)(C)(i)(I) of such Code is amended by striking second lowest cost silver plan and inserting second lowest cost gold plan . (3) Other conforming amendments Subparagraphs (B) and (C) of section 36B(b)(3) of such Code are each amended by striking silver plan each place it appears in the text and the heading and inserting gold plan . (b) Permanent extension of eligibility rules (1) In general Section 36B(c)(1) of the Internal Revenue Code of 1986 is amended— (A) in subparagraph (A), by striking but does not exceed 400 percent , and (B) by striking subparagraph (E). (2) Determination of applicable percentage Subparagraph (A) of section 36B(b)(3) of such Code is amended by striking all that precedes the table in clause (iii)(II) and inserting the following: (A) Applicable percentage For purposes of paragraph (2), except as provided in clause (ii), the applicable percentage for any taxable year shall be the percentage such that the applicable percentage for any taxpayer whose household income is within an income tier specified in the following table shall increase, on a sliding scale in a linear manner, from the initial premium percentage to the final premium percentage specified in such table for such income tier: . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 6. Enhancements for reduced cost sharing (a) Definition of eligible individual Section 1402(b)(1) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(b)(1) ) is amended by striking silver level and inserting gold level . (b) Modification of amount (1) In general Section 1402(c)(2) of the Patient Protection and Affordable Care Act is amended to read as follows: (2) Additional reduction The Secretary shall establish procedures under which the issuer of a qualified health plan to which this section applies shall further reduce cost-sharing under the plan in a manner sufficient to— (A) in the case of an eligible insured whose household income is not less than