period The term open enrollment period means an open enrollment period described in subsection (c)(6)(B) of section 1311 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18031 ). , (C) in subsection (d)— (i) in paragraph (1)— (I) by striking is allowed and inserting was allowed , and (II) by inserting applicable before taxable year , and (ii) in paragraph (3)(B), by inserting applicable before taxable year , (D) in subsection (e)(1)— (i) by striking is allowed and inserting was allowed , and (ii) by inserting applicable before taxable year , and (E) in subsection (f)(2)— (i) in subparagraph (A), by striking If and inserting Except as provided in subparagraphs (B) and (C), if , and (ii) by inserting at the end the following: (C) Safe harbor (i) Income and family size No increase under subparagraph (A) shall be imposed if the advance payments do not exceed amounts that are consistent with income and family size, either— (I) as shown on the return of tax for the applicable plan year, provided such return was accepted by the Secretary as meeting applicable processing criteria, or (II) as determined by the applicable Exchange under subsection (b)(4) of section 1412 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18082 ). (ii) Employer-sponsored minimum essential coverage No increase under subparagraph (A) shall be imposed based on eligibility for minimum essential coverage under subsection (c)(2)(C) if the applicable Exchange— (I) determined, under clause (v)(I) of such subsection, that the individual was ineligible for employer-sponsored minimum essential coverage, and (II) did not determine, under clause (v)(II) of such subsection, that the individual was covered through employer-sponsored minimum essential coverage. (iii) Exception Clauses (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