"Chapter 48—Maintenance of Minimum Essential Coverage, (e) Exemptions, (B) Required contributions:
"For purposes of this paragraph, the term 'required contribution' means . . .: (ii) in the case of an individual eligible only to purchase minimum essential coverage described in subsection (f)(1)(C), the annual premium for the lowest cost bronze plan available in the individual market through the Exchange in the State in the rating area in which the individual resides (without regard to whether the individual purchased a qualified health plan though the Exchange), reduced by the amount of the credit allowable under section 36B for the taxable year (determined as if the individual was covered by a qualified health plan offered through the Exchange for the entire taxable year)."