(i) and (ii) shall not apply to the extent that any determination described in such clauses was based on a false statement by the taxpayer which— (I) was intentional or grossly negligent, and (II) was— (aa) made on a return of tax, or (bb) provided or caused to be provided to an Exchange by the taxpayer. . (2) Patient Protection and Affordable Care Act Section 1412(b) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18082(b) ) is amended— (A) in paragraph (1)(B), by striking the most recent and all that follows through the period at the end and inserting the applicable taxable year, as defined in section 36B(c)(5) of the Internal Revenue Code of 1986.