Catastrophic plans— Notwithstanding title I of the Patient Protection and Affordable Care Act (Public Law
111–148), a catastrophic plan as described in section 1302(e) of such Act shall be deemed to be a qualified health plan (including for purposes of receiving tax credits under
section 36B of the Internal Revenue Code of 1986 and cost-sharing assistance under section 1402 of this Act), except that for purposes of enrollment in such plans, the provisions of paragraph (2) of such section 1302(e) shall not apply.