Amends section 18071 to (1) treat the statutory reference to the silver level of coverage as a reference to the gold level for plan years beginning on or after January 1, 2028; (2) modify cross-references and actuarial-value/percentage caps in subsection (c) to establish different applicable income ranges and plan-share percentages for plan years before and on/after January 1, 2028; and (3) add a new funding subsection authorizing appropriations 'such sums as may be necessary' from the Treasury for payments under the section.

Amends 18051(a)(2) to modify the benchmark plan used in certifying State basic health programs: retains use of the applicable second lowest cost silver plan for plan years beginning before January 1, 2028, and substitutes the applicable second lowest cost gold plan for plan years beginning on or after that date. (The amendment also indicates an edit to subparagraph (A)(i), as shown in the section text.)

Amends 26 U.S.C. 36B by striking each place a certain phrase appears and inserting the word "gold", and by revising the header of subsection (b)(3)(B) (header replacement text not specified in section).