is less than 200 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subsection (f)(2)(A) shall in no event exceed $300 (one-half of such amount in the case of a taxpayer whose tax is determined under section 1(c) for the taxable year). (B) Limitation on increase for certain non-filers In the case of any taxpayer who would not be required to file a return of tax for the taxable year but for any requirement to reconcile advance credit payments under subsection (f), if an Exchange established under title I of the Patient Protection and Affordable Care Act has determined that— (i) such taxpayer is eligible for advance payments under section 1412 of such Act for any portion of such taxable year, and (ii) such taxpayer’s household income for such taxable year is projected to not exceed 138 percent of the poverty line for a family of the size involved, subsection (f)(2)(A) shall not apply to such taxpayer for such taxable year and such taxpayer shall not be required to file such return of tax. (C) Information provided by Exchange The information required to be provided by an Exchange to the Secretary and to the taxpayer under subsection (f)(3) shall include such information as is necessary to determine whether such Exchange has made the determinations described in clauses (i) and (ii) of subparagraph (B) with respect to such taxpayer. . (b) Employer shared responsibility provision not applicable with respect to certain low-Income taxpayers receiving premium assistance Section 4980H(c)(3) is amended to read as follows: (3) Applicable premium tax credit and cost-sharing reduction (A) In general The term applicable premium tax credit and cost-sharing reduction means— (i) any premium tax credit allowed under section 36B, (ii) any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act, and (iii) any advance payment of such credit or reduction under section 1412 of such Act. (B) Exception with respect to certain