124 STAT. 223 PUBLIC LAW 111–148—MAR. 23, 2010 of any cost-sharing that would be due from the Indian but for subparagraph (A). (3) PAYMENT.—The Secretary shall pay to the issuer of a qualified health plan the amount necessary to reflect the increase in actuarial value of the plan required by reason of this subsection. (e) RULES FOR INDIVIDUALS NOT LAWFULLY PRESENT.— (1) IN GENERAL.—If an individual who is an eligible insured is not lawfully present— (A) no cost-sharing reduction under this section shall apply with respect to the individual; and (B) for purposes of applying this section, the determina- tion as to what percentage a taxpayer’s household income bears to the poverty level for a family of the size involved shall be made under one of the following methods: (i) A method under which— (I) the taxpayer’s family size is determined by not taking such individuals into account, and (II) the taxpayer’s household income is equal to the product of the taxpayer’s household income (determined without regard to this subsection) and a fraction— (aa) the numerator of which is the poverty line for the taxpayer’s family size determined after application of subclause (I), and (bb) the denominator of which is the pov- erty line for the taxpayer’s family size deter- mined without regard to subclause (I). (ii) A comparable method reaching the same result as the method under clause (i). (2) LAWFULLY PRESENT.—For purposes of this section, an individual shall be treated as lawfully present only if the indi- vidual is, and is reasonably expected to be for the entire period of enrollment for which the cost-sharing reduction under this section is being claimed, a citizen or national of the United States or an alien lawfully present in the United States. (3) SECRETARIAL AUTHORITY.—The Secretary, in consulta- tion with the Secretary of the Treasury, shall prescribe rules setting forth the methods by which calculations of family size and household income are made for purposes of this subsection. Such rules shall be designed to ensure that the least burden is placed on individuals enrolling in qualified health plans through an Exchange and taxpayers eligible for the credit allow- able under this section. (f) DEFINITIONS AND SPECIAL RULES.—In this section: (1) IN GENERAL.—Any term used in this section which is also used in section 36B of the Internal Revenue Code of 1986 shall have the meaning given such term by such section. (2) LIMITATIONS ON REDUCTION.—No cost-sharing reduction shall be allowed under this section with respect to coverage for any month unless the month is a coverage month with respect to which a credit is allowed to the insured (or an applicable taxpayer on behalf of the insured) under section 36B of such Code. (3) DATA USED FOR ELIGIBILITY.—Any determination under this section shall be made on the basis of the taxable year for which the advance determination is made under section Regulations.
