Not later than August 1, 2003, the Secretary shall establish a program for making payments on behalf of certified individuals to providers of qualified health insurance (as defined in section 35 (e)) for such individuals.

The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made on behalf of any individual during the taxable year does not exceed 65 percent of the amount paid by the taxpayer for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months beginning in the taxable year.

For purposes of this section, the term “certified individual” means any individual for whom a qualified health insurance costs credit eligibility certificate is in effect.

For purposes of this section, the term “qualified health insurance costs credit eligibility certificate” means any written statement that an individual is an eligible individual (as defined in section 35 (c)) if such statement provides such information as the Secretary may require for purposes of this section and—