; and (3) by adding at the end of the table the following new rows: At least 400 percent but less than 600 percent $3,500 At least 600 percent but less than 800 percent $4,500. . (d) Premium cost standard (1) In general The following provisions of section 36B of the Internal Revenue Code of 1986 are each amended by striking silver each place it appears and inserting gold : (A) Paragraphs (2)(B)(i), (3)(B), and (3)(C) of subsection (b). (B) The heading of subparagraph (B) of subsection (b)(3). (C) Subsection (c)(4)(C)(i)(I). (2) Conforming amendments to reduced cost-sharing Section 1402(b)(1) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(b)(1) ) is amended by striking silver and inserting gold . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 3. Enhancements for reduced cost-sharing (a) Modification of amount (1) In general Section 1402(c)(2) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(c)(2) ) is amended— (A) by striking 150 percent in subparagraph (A) and inserting 200 percent , (B) by striking 94 percent in subparagraph (A) and inserting 95 percent , (C) by striking 150 percent but not more than 200 percent in subparagraph (B) and inserting 200 percent but not more than 300 percent , (D) by striking 87 percent in subparagraph (B) and inserting 90 percent , (E) by striking 200 percent in subparagraph (C) and inserting 300 percent , (F) by striking 250 percent in subparagraph (C) and inserting 400 percent , and (G) by striking 73 percent in subparagraph (C) and inserting 85 percent . (2) Conforming amendment Clause (i) of section 1402(c)(1)(B) of such Act ( 42 U.S.C. 18071(c)(1)(B) ) is amended to read as follows: (i) In general The Secretary shall ensure the reduction under this paragraph shall not result in an increase in the plan’s share of the total allowed costs of benefits provided under the plan above— (I) 95 percent in the case of an eligible insured described in paragraph (2)(A)