on the individual under the plan (or waiver) than if the individual's eligibility was determined using the modified adjusted gross income of the individual as shown on the individual's tax return for the preceding calendar year. . (2) Conforming amendment Section 1902(e)(14)(H)(i) of the Social Security Act ( 42 U.S.C. 1396a(e)(14)(H)(i) ) is amended by inserting except as provided in subparagraph (D)(vii)(I), before the requirement . (3) Effective date The amendments made by this subsection shall take effect on January 1, 2025. (b) Improving the stability and predictability of Exchange coverage (1) Internal Revenue Code of 1986 Section 36B of the Internal Revenue Code of 1986 is amended— (A) in subsection (b)— (i) in paragraph (2)(B)(ii), by striking taxable year and inserting applicable tax year , and (ii) in paragraph (3)— (I) in subparagraph (A)— (aa) in clause (i), by striking taxable year and inserting applicable taxable year , and (bb) in clause (ii)(I), by inserting (or, in the case of applicable taxable years beginning in any calendar year after 2025) after 2014 , and (II) in subparagraph (B)— (aa) in clause (ii)(I)(aa), by striking the taxable year each place it appears and inserting the applicable taxable year , and (bb) in the flush matter at the end— (AA) striking files a joint return and no credit is allowed and inserting filed a joint return during the applicable taxable year and no credit was allowed , and (BB) striking unless a deduction is allowed under section 151 for the taxable year and inserting unless a deduction was allowed under section 151 for the applicable taxable year , (B) in subsection (c)— (i) in paragraph (1)— (I) in subparagraphs (A) and (C), by striking taxable year each place it appears and inserting applicable taxable year , and (II) in subparagraph (D), by striking is allowable and all that follows through the period and inserting was allowable to another taxpayer for the applicable taxable year. , (ii) in paragraph (2)(C), by adding at the end the following: (v) Time period