Page:United States Statutes at Large Volume 124.djvu/240

 124 STAT. 214 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(ii) an amount equal to 1/12 of the product of the applicable percentage and the taxpayer’s household income for the taxable year. ‘‘(3) OTHER TERMS AND RULES RELATING TO PREMIUM ASSIST- ANCE AMOUNTS.—For purposes of paragraph (2)— ‘‘(A) APPLICABLE PERCENTAGE.— ‘‘(i) IN GENERAL.—Except as provided in clause (ii), the applicable percentage with respect to any tax- payer for any taxable year is equal to 2.8 percent, increased by the number of percentage points (not greater than 7) which bears the same ratio to 7 percent- age points as— ‘‘(I) the taxpayer’s household income for the taxable year in excess of 100 percent of the poverty line for a family of the size involved, bears to ‘‘(II) an amount equal to 200 percent of the poverty line for a family of the size involved. ‘‘(ii) SPECIAL RULE FOR TAXPAYERS UNDER 133 PER- CENT OF POVERTY LINE.—If a taxpayer’s household income for the taxable year is in excess of 100 percent, but not more than 133 percent, of the poverty line for a family of the size involved, the taxpayer’s applicable percentage shall be 2 percent. ‘‘(iii) INDEXING.—In the case of taxable years begin- ning in any calendar year after 2014, the Secretary shall adjust the initial and final applicable percentages under clause (i), and the 2 percent under clause (ii), for the calendar year to reflect the excess of the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for such period. ‘‘(B) APPLICABLE SECOND LOWEST COST SILVER PLAN.— The applicable second lowest cost silver plan with respect to any applicable taxpayer is the second lowest cost silver plan of the individual market in the rating area in which the taxpayer resides which— ‘‘(i) is offered through the same Exchange through which the qualified health plans taken into account under paragraph (2)(A) were offered, and ‘‘(ii) provides— ‘‘(I) self-only coverage in the case of an applicable taxpayer— ‘‘(aa) whose tax for the taxable year is determined under section 1(c) (relating to unmarried individuals other than surviving spouses and heads of households) and who is not allowed a deduction under section 151 for the taxable year with respect to a dependent, or ‘‘(bb) who is not described in item (aa) but who purchases only self-only coverage, and ‘‘(II) family coverage in the case of any other applicable taxpayer. If a taxpayer files a joint return and no credit is allowed under this section with respect to 1 of the spouses by reason of subsection (e), the taxpayer shall be treated as described in clause (ii)(I) unless a deduction is allowed