; and (E) as regards health benefits, access to health insurance that provides approximately the same level of benefits for approximately the same employee contribution under the provisions of paragraph (3). (3) Unless a Program Grant provides otherwise for good cause shown by the grant applicant, a Program employer shall satisfy the requirements of this section relating to the provision of health benefits by providing affirmative assistance to each of its Program employees in obtaining health benefits through a State Health Exchange, as permitted by the following exceptions to the ACA that apply only to Program employees as hereby enacted: (A) The acquisition by a Program employee of such benefits through a Health Exchange shall not trigger tax penalties that would otherwise apply to the employee or the employee’s employer under the ACA. (B) Program employees who apply for health benefits under this paragraph shall be eligible for the same State Health Subsidy Programs as employed individuals who do not have access to an eligible employer-sponsored plan as that term is defined in section 5000A(f)(2) of title 26, United States Code. (C) Any premiums a Program employee is required to pay for a health plan obtained under this subparagraph shall be paid by the employee’s Program employer via payroll deductions. (D) A Program employee’s wages shall be adjusted on an individual basis to the extent necessary to satisfy the comparable-value requirement of section 305(1)(D) taking into consideration the tax treatment accorded any additions or subtractions from the employee’s wages required to satisfy that comparable-value requirement. (E) Program employers shall not be subject to the penalty set forth in section 4980D of title 26, United States Code, based on wage adjustments that comply with this paragraph. (4) In consideration for the savings the Program established under this Act will generate in health care spending by all levels of government, the subsidy costs borne by the Federal Government or by State and local