IMPROVEMENT OF THE AFFORDABILITY OF THE CREDIT.

SEC. 1899A. IMPROVEMENT OF THE AFFORDABILITY OF THE CREDIT.(a) Improvement of Affordability.—(1) In general.—Section 35(a) of the Internal Revenue Code of 1986 (relating to credit for health insurance costs of eligible individuals) is amended by inserting “(80 percent 123 STAT. 424 in the case of eligible coverage months beginning before January 1, 2011)” after “65 percent”.(2) Conforming amendment.—Section 7527(b) of such Code (relating to advance payment of credit for health insurance costs of eligible individuals) is amended by inserting “(80 percent in the case of eligible coverage months beginning before January 1, 2011)” after “65 percent”.(b) Effective Date.—The amendments made by this section shall apply to coverage months beginning on or after the first day of the first month beginning 60 days after the date of the enactment of this Act.