LIMITATIONS ON AGGREGATE AMOUNT RECOVERED ON RECONCILIATION OF THE HEALTH INSURANCE TAX CREDIT AND THE ADVANCE OF THAT CREDIT.

SEC. 208. LIMITATIONS ON AGGREGATE AMOUNT RECOVERED ON RECONCILIATION OF THE HEALTH INSURANCE TAX CREDIT AND THE ADVANCE OF THAT CREDIT.(a) In General.—So much of section 36B(f)(2)(B) of the Internal Revenue Code of 1986 as precedes clause (ii) thereof is amended to read as follows:“(B) Limitation on increase.—“(i) In general.—In the case of a taxpayer whose household income is less than 500 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subparagraph (A) shall in no event exceed the applicable dollar amount determined in accordance with the following table (one-half of such amount in the case of a taxpayer whose tax is determined under section 1(c) for the taxable year):124 STAT. 3292 “If the household income (expressed as a percent of poverty line) is:The applicable dollar amount is: Less than 200%$600 At least 200% but less than 250%$1,000 At least 250% but less than 300%$1,500 At least 300% but less than 350%$2,000 At least 350% but less than 400%$2,500 At least 400% but less than 450%$3,000 At least 450% but less than 500%$3,500”. (b) Conforming Amendment.—Section 36B(f)(2)(B)(ii) of such Code is amended by inserting “in the table contained” after “each of the dollar amounts”.(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2013.