AN ACTHealth Care and Education Reconciliation Act of 2010Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) [42 U.S.C. 1305 note] Short Title.—This Act may be cited as the “Health Care and Education Reconciliation Act of 2010”. (b) Table of Contents.—The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. TITLE I—COVERAGE, MEDICARE, MEDICAID, AND REVENUES Subtitle A—Coverage Sec. 1001. Tax credits. Sec. 1002. Individual responsibility. Sec. 1003. Employer responsibility. Sec. 1004. Income definitions. Sec. 1005. Implementation funding. Subtitle B—Medicare Sec. 1101. Closing the medicare prescription drug “donut hole”. Sec. 1102. Medicare Advantage payments. Sec. 1103. Savings from limits on MA plan administrative costs. Sec. 1104. Disproportionate share hospital (DSH) payments. Sec. 1105. Market basket updates. Sec. 1106. Physician ownership-referral. Sec. 1107. Payment for imaging services. Sec. 1108. PE GPCI adjustment for 2010. Sec. 1109. Payment for qualifying hospitals. Subtitle C—Medicaid Sec. 1201. Federal funding for States. Sec. 1202. Payments to primary care physicians. Sec. 1203. Disproportionate share hospital payments. Sec. 1204. Funding for the territories. Sec. 1205. Delay in Community First Choice option. Sec. 1206. Drug rebates for new formulations of existing drugs. Subtitle D—Reducing Fraud, Waste, and Abuse Sec. 1301. Community mental health centers. Sec. 1302. Medicare prepayment medical review limitations. Sec. 1303. Funding to fight fraud, waste, and abuse. Sec. 1304. 90-day period of enhanced oversight for initial claims of DME suppliers. Subtitle E—Provisions Relating to Revenue Sec. 1401. High-cost plan excise tax. Sec. 1402. Unearned income Medicare contribution. Sec. 1403. Delay of limitation on health flexible spending arrangements under cafeteria plans. Sec. 1404. Brand name pharmaceuticals. Sec. 1405. Excise tax on medical device manufacturers. Sec. 1406. Health insurance providers. Sec. 1407. Delay of elimination of deduction for expenses allocable to medicare part D subsidy. Sec. 1408. Elimination of unintended application of cellulosic biofuel producer credit. Sec. 1409. Codification of economic substance doctrine and penalties. Sec. 1410. Time for payment of corporate estimated taxes. Subtitle F—Other Provisions Sec. 1501. Community college and career training grant program. TITLE II—EDUCATION AND HEALTH Subtitle A—Education Sec. 2001. Short title; references. Part I—Investing in Students and Families Sec. 2101. Federal Pell Grants. Sec. 2102. College access challenge grant program. Sec. 2103. Investment in historically black colleges and universities and minority-serving institutions. Part II—Student Loan Reform Sec. 2201. Termination of Federal Family Education Loan appropriations. Sec. 2202. Termination of Federal loan insurance program. Sec. 2203. Termination of applicable interest rates. Sec. 2204. Termination of Federal payments to reduce student interest costs. Sec. 2205. Termination of FFEL PLUS Loans. Sec. 2206. Federal Consolidation Loans. Sec. 2207. Termination of Unsubsidized Stafford Loans for middle-income borrowers. Sec. 2208. Termination of special allowances. Sec. 2209. Origination of Direct Loans at institutions outside the United States. Sec. 2210. Conforming amendments. Sec. 2211. Terms and conditions of loans. Sec. 2212. Contracts; mandatory funds. Sec. 2213. Income-based repayment. Subtitle B—Health Sec. 2301. Insurance reforms. Sec. 2302. Drugs purchased by covered entities. Sec. 2303. Community health centers.