Excludes certain dependents’ wages and self-employment income when calculating eligibility and amount of the premium tax credit, so that earnings of qualifying minors and some young adults in school, training, or apprenticeships do not reduce a household’s health insurance tax credit. The change includes limits and special rules for taxpayers in States that have not expanded Medicaid and adds a new reporting requirement under the Affordable Care Act. It applies to tax years beginning after the law is enacted.