Application of premium tax credits in Puerto Rico

(a) In general Section 36B of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: (h) Application of tax credit to residents of Puerto Rico For purposes of subsections (b)(2)(A), (b)(3)(C), (b)(3)(D)(ii), and (c)(2)(A)(i), Puerto Rico shall be treated in the same manner as a State.. (b) Effective date The amendments made by this section shall apply to months beginning on or after the date that is 1 year after the date of the enactment of this Act.