; and (ii) in subparagraph (B), in the undesignated matter following clause (ii), by striking (as provided under section 403 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996) ; and (B) in subsection (b)(1)(A) is amended by striking benefit, and inserting benefit by fraud, . (h) Preserving access to health care Section 36B(c)(1)(B) of the Internal Revenue Code of 1986 is amended to read as follows: (B) Special rule for certain individuals lawfully present in the United States If— (i) a taxpayer has a household income which is not greater than 100 percent of an amount equal to the poverty line for a family of the size involved, (ii) the taxpayer is a non-citizen lawfully present in the United States, (iii) the taxpayer is ineligible for minimum essential coverage under section 5000A(f)(1)(A)(ii), and (iv) under the Medicaid eligibility criteria for non-citizens in effect on December 26, 2020, the taxpayer would be ineligible for such minimum essential coverage by reason of the taxpayer’s immigration status, the taxpayer shall, for purposes of the credit under this section, be treated as an applicable taxpayer with a household income which is equal to 100 percent of the poverty line for a family of the size involved. . 3. Federal agency guidance Not later than 180 days after the date of the enactment of this Act, each Federal agency affected by any of the amendments made by this Act shall issue guidance with respect to the implementation of such amendments. 4. Effective date The amendments made by this Act— (1) shall take effect on the date of the enactment of this Act; and (2) shall apply to services furnished on or after the date that is 180 days after the date on which any guidance is issued pursuant to section 3.