terms under section 2 of the Easy Enrollment in Health Care Act . . (2) Safeguards Section 6103(p)(4) of the Internal Revenue Code of 1986 is amended by inserting or any Exchange described in subsection (l)(23), after or any entity described in subsection (l)(21), each place it appears. (g) Applications for insurance affordability programs without reliance on federal income tax returns (1) Rule of construction Nothing in this Act shall be construed as requiring any individual, as a condition of applying for an insurance affordability program, to— (A) file a return of tax for any taxable year for which filing a return of tax would not otherwise be required for such taxable year