; and (iii) by striking alien wherever it occurs and inserting noncitizen . (E) Assistance not treated as debt absent fraud Section 213A(b)(1)(A) of the Immigration and Nationality Act is amended by striking benefit, and inserting benefit by fraud, . (9) Preserving access to health care Section 36B(c)(1)(B) of the Internal Revenue Code of 1986 is amended to read as follows: (B) Special rule for certain individuals lawfully present in the United States If— (i) a taxpayer has a household income which is not greater than 100 percent of an amount equal to the poverty line for a family of the size involved, (ii) the taxpayer is a non-citizen lawfully present in the United States, (iii) the taxpayer is ineligible for minimum essential coverage under section 5000A(f)(1)(A)(ii), and (iv) under the Medicaid eligibility criteria for non-citizens in effect on December 26, 2020, the taxpayer would be ineligible for such minimum essential coverage by reason of the taxpayer’s immigration status, the taxpayer shall, for purposes of the credit under this section, be treated as an applicable taxpayer with a household income which is equal to 100 percent of the poverty line for a family of the size involved. . (10) Federal agency guidance Not later than 180 days after the date of the enactment of this Act, each Federal agency, as applicable, shall issue guidance with respect to implementing the amendments made by this section. (11) Effective date The amendments made by this subsection shall take effect on the date of enactment of this Act and shall apply to services furnished on or after the date that is 180 days after the date on which any guidance is issued pursuant to paragraph (10). (d) Relief from certain restrictions on adjustment of status (1) Relief from certain restrictions for domestic violence survivors Section 245(d) of the Immigration and Nationality Act ( 8 U.S.C. 1255(d) ) is amended by inserting before the period at the end the following: , unless the alien is the spouse of an alien lawfully admitted for legal