Premium assistance credit amount determined using applicable second lowest cost gold plan

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(a) In general Section 36B of the Internal Revenue Code of 1986 is amended— (1) by striking silver each place it appears and inserting gold; and (2) in the header of subsection (b)(3)(B), by striking silver and inserting gold. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2027.