HR 3762 ENR: To provide for reconciliation pursuant to section 2002 of the concurrent resolution on the budget for fiscal year 2016.
U.S. House of Representatives
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
<enum>I</enum><header>Health, Education, Labor, and Pensions</header>
<section id="H9EF7EEBC396A4920BDF15E9009684E03" section-type="subsequent-section"><enum>101.</enum><header>The prevention and public health fund</header>
<subsection id="HF8639A3B6D784EC2A09B3F2B9B296C67"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (b) of section 4002 of the Patient Protection and Affordable Care Act (<external-xref legal-doc="usc" parsable-cite="usc/42/300u-11">42 U.S.C. 300u–11</external-xref>) is amended—</text> <paragraph id="H7D5AF39F8D2B459B96BACBC148FC35FA"><enum>(1)</enum><text display-inline="yes-display-inline">in paragraph (2), by striking <quote>2017</quote> and inserting <quote>2015</quote>; and</text></paragraph>
<paragraph id="H8E0CB4AE855C49B49D5D23B8C30F60B6"><enum>(2)</enum><text>by striking paragraphs (3) through (5).</text></paragraph></subsection> <subsection id="H9D0224B67FFD4AA7B7BAB3C72BC3D474"><enum>(b)</enum><header>Rescission of unobligated funds</header><text>Of the funds made available by such section 4002, the unobligated balance is rescinded.</text></subsection></section>
<section commented="no" id="H4D5911B0FE784A68B345A60B9C781937"><enum>102.</enum><header>Community health center program</header><text display-inline="no-display-inline">Effective as if included in the enactment of the Medicare Access and CHIP Reauthorization Act of 2015 (<external-xref legal-doc="public-law" parsable-cite="pl/114/10">Public Law 114–10</external-xref>, 129 Stat. 87), paragraph (1) of section 221(a) of such Act is amended by inserting after <quote>Section 10503(b)(1)(E) of the Patient Protection and Affordable Care Act (<external-xref legal-doc="usc" parsable-cite="usc/42/254b-2">42 U.S.C. 254b–2(b)(1)(E)</external-xref>) is amended</quote> the following: <quote>by striking <quote>$3,600,000,000</quote> and inserting <quote>$3,835,000,000</quote> and</quote>.</text></section> <section commented="no" id="H491D4DB901FB4281897FD62179697D0C"><enum>103.</enum><header>Territories</header><text display-inline="no-display-inline">Section 1323(c) of the Patient Protection and Affordable Care Act (<external-xref legal-doc="usc" parsable-cite="usc/42/18043">42 U.S.C. 18043(c)</external-xref>) is amended by adding at the end the following:</text>
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<paragraph id="HF4DBAB7BE4074797B86339ABD745BBA1"><enum>(3)</enum><header>No force and effect</header><text>Effective January 1, 2018, this subsection shall have no force or effect.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section> <section commented="no" id="HB96EAB2AEC964F17A74BCB488C74A2A9"><enum>104.</enum><header>Reinsurance, risk corridor, and risk adjustment programs</header> <subsection commented="no" id="H3AC251581696498BABD155251808174D"><enum>(a)</enum><header>Transitional reinsurance program for individual market</header><text>Section 1341 of the Patient Protection and Affordable Care Act (<external-xref legal-doc="usc" parsable-cite="usc/42/18061">42 U.S.C. 18061</external-xref>) is amended by adding at the end the following:</text>
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<subsection id="H522C19F09A8E4E1783D59C74735966E4"><enum>(e)</enum><header>No force and effect</header><text>Effective January 1, 2016, the Secretary shall not collect fees and shall not make payments under this section.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section> <section id="H4437CBEE80AF4D4BB3F70B7B62F838E0"><enum>105.</enum><header>Support for State response to substance abuse public health crisis and urgent mental health needs</header> <subsection id="HF900C1828473487D9B6CE91D87A17E70"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">There are authorized to be appropriated, and are appropriated, out of monies in the Treasury not otherwise obligated, $750,000,000 for each of fiscal years 2016 and 2017, to the Secretary of Health and Human Services (referred to in this section as the <quote>Secretary</quote>) to award grants to States to address the substance abuse public health crisis or to respond to urgent mental health needs within the State. In awarding grants under this section, the Secretary may give preference to States with an incidence or prevalence of substance use disorders that is substantial relative to other States or to States that identify mental health needs within their communities that are urgent relative to such needs of other States. Funds appropriated under this subsection shall remain available until expended.</text></subsection>
<subsection id="HF7FCB22A9D5F4F46BF2EC08A585DAE84"><enum>(b)</enum><header>Use of funds</header><text display-inline="yes-display-inline">Grants awarded to a State under subsection (a) shall be used for one or more of the following public health-related activities:</text> <paragraph id="H0997A54441D841568C90EDDFB6423288"><enum>(1)</enum><text>Improving State prescription drug monitoring programs.</text></paragraph>
<paragraph id="H037DB6F441DF4767BA65506EFF320D5A"><enum>(2)</enum><text>Implementing prevention activities, and evaluating such activities to identify effective strategies to prevent substance abuse.</text></paragraph> <paragraph id="H42E0CE00433D406DBFC45E2FB584A49E"><enum>(3)</enum><text>Training for health care practitioners, such as best practices for prescribing opioids, pain management, recognizing potential cases of substance abuse, referral of patients to treatment programs, and overdose prevention.</text></paragraph>
<paragraph id="HAC500DF683714BEFBAA94E189D7815BA"><enum>(4)</enum><text>Supporting access to health care services provided by federally certified opioid treatment programs or other appropriate health care providers to treat substance use disorders or mental health needs.</text></paragraph> <paragraph id="HE8A2CCFDB8384CF890A46DAA41BDE1A1"><enum>(5)</enum><text>Other public health-related activities, as the State determines appropriate, related to addressing the substance abuse public health crisis or responding to urgent mental health needs within the State.</text></paragraph></subsection></section>
<enum>II</enum><header display-inline="yes-display-inline">Finance</header>
<section id="H71B630C6B1F04B22BAE3FF1B9F0CD94F"><enum>201.</enum><header>Recapture excess advance payments of premium tax credits</header><text display-inline="no-display-inline">Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/36B">section 36B(f)(2)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HF87E642821EA48458B3878AE57323C7E" reported-display-style="italic" style="OLC"> <clause id="HA7A947B40F1047D9965AF37C4F3F74CF"><enum>(iii)</enum><header>Nonapplicability of limitation</header><text>This subparagraph shall not apply to taxable years ending after December 31, 2015, and before January 1, 2018.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></section>
<section id="H7BB161C88D974E4A8E16340A3DFEF5DD"><enum>202.</enum><header>Premium tax credit and cost-Sharing subsidies</header>
<subsection id="H29098CD695F34DA18B687B78DC4ECB0D"><enum>(a)</enum><header>Repeal of premium tax credit</header><text>Subpart C of part IV of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by striking section 36B.</text></subsection> <subsection id="H8B278122701E4BD1BD8DDC0344106466"><enum>(b)</enum><header>Repeal of cost-Sharing subsidy</header><text>Section 1402 of the Patient Protection and Affordable Care Act is repealed.</text></subsection>
<subsection id="H2AA9F3BFB3E343B89A11F9DD9D7E2AD8"><enum>(c)</enum><header>Repeal of eligibility determinations</header><text>The following sections of the Patient Protection and Affordable Care Act are repealed:</text> <paragraph commented="no" id="H299B21EF63FF48F0906CA1299E3D764F"><enum>(1)</enum><text>Section 1411 (other than subsection (i), the last sentence of subsection (e)(4)(A)(ii), and such provisions of such section solely to the extent related to the application of the last sentence of subsection (e)(4)(A)(ii)).</text></paragraph>
<paragraph id="HD63F3133D8A54C85BAC6A043A6FC72DC"><enum>(2)</enum><text>Section 1412.</text></paragraph></subsection> <subsection id="H410EE81CF65F4141A634E963E51D19D2"><enum>(d)</enum><header>Protecting Americans by repeal of disclosure authority To carry out eligibility requirements for certain programs</header> <paragraph id="HBF2EB4ADC9714F01BBE8420A071F3A7E"><enum>(1)</enum><header>In general</header><text>Paragraph (21) of <external-xref legal-doc="usc" parsable-cite="usc/26/6103">section 6103(l)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:</text>
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<subparagraph id="HE550015A82934CD5A076A7643796C8CD"><enum>(D)</enum><header>Termination</header><text>No disclosure may be made under this paragraph after December 31, 2017.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection> <subsection id="HF905E06BD36C468C91AD2C0F647C2FCD"><enum>(e)</enum><header>Effective dates</header> <paragraph id="HB31A6AB18CCC43D5A59B7E12F861CE97"><enum>(1)</enum><header>Premium tax credit</header><text>The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2017.</text></paragraph>
<paragraph id="H41E6833E94674AF78F400EAA726B581D"><enum>(2)</enum><header>Cost sharing-subsidies and eligibility determinations</header><text>The repeals in subsection (b) and (c) shall take effect on December 31, 2017.</text></paragraph> <paragraph id="H56372435BA35454D92A9BAB56CACF4C4"><enum>(3)</enum><header>Protecting Americans by rescinding disclosure authority</header><text>The amendments made by subsection (d) shall take effect on December 31, 2017.</text></paragraph></subsection></section>
<section id="HE0052F5DB453447180F606A83006E68B"><enum>203.</enum><header>Small business tax credit</header>
<subsection id="HC778B73DA98742CCB1DBC8D9693FAC04"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/45R">Section 45R</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HC0427A11125F44C2825F0168B353F704" reported-display-style="italic" style="OLC"> <subsection commented="no" id="HA43F966F96C34CC5821BB0F24CFB9B69"><enum>(j)</enum><header>Shall not apply</header><text>This section shall not apply with respect to amounts paid or incurred in taxable years beginning after December 31, 2017.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H9ABEC5AFC85844499146A68604A82EEB"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2017.</text></subsection></section> <section id="H252945D92C864451A9C3E3685A3F7DC2"><enum>204.</enum><header>Individual mandate</header> <subsection id="H19023401F14342B5A7808E760B5F72DF"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/5000A">Section 5000A(c)</external-xref> of the Internal Revenue Code of 1986 is amended—</text>
<paragraph id="H18A5724DE7FA4AB688F2329AFA2445FF"><enum>(1)</enum><text>in paragraph (2)(B) by striking clauses (ii) and (iii) and inserting the following:</text> <quoted-block changed="added" display-inline="no-display-inline" id="HD2EA401EB3F64A549509ED453C9FA844" reported-display-style="italic" style="OLC"> <clause id="H74586362EB7540CD89BBF7595F73B9ED"><enum>(ii)</enum><text>Zero percent for taxable years beginning after 2014.</text></clause><after-quoted-block>, and</after-quoted-block></quoted-block></paragraph>
<paragraph id="HE3F5EB7FE3094B45B339E26C2E8D7B5F"><enum>(2)</enum><text>in paragraph (3)—</text> <subparagraph id="H31DBCE4EC8A54E22A15D37A9A8B3D458"><enum>(A)</enum><text>by striking <quote>$695</quote> in subparagraph (A) and inserting <quote>$0</quote>,</text></subparagraph>
<subparagraph id="HC6FE117AE9994245A884A8A323318826"><enum>(B)</enum><text>by striking <quote>and $325 for 2015</quote> in subparagraph (B), and</text></subparagraph> <subparagraph commented="no" id="H52843485DDDF491C922827C1F8BC7DC8"><enum>(C)</enum><text>by striking subparagraph (D).</text></subparagraph></paragraph></subsection>
<subsection id="H1B1E25296D40422BB237F251684C7030"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to months beginning after December 31, 2014.</text></subsection></section> <section id="H06B29437A96A4A0D9564A0EE9D06A3A0"><enum>205.</enum><header>Employer mandate</header> <subsection id="H8A4186DF2C1F443EB0EDF6E7BAE509BF"><enum>(a)</enum><header>In general</header> <paragraph id="H9D7ACEF1FAFD4972AD227F98381B858E"><enum>(1)</enum><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/4980H">section 4980H(c)</external-xref> of the Internal Revenue Code of 1986 is amended by inserting <quote>($0 in the case of months beginning after December 31, 2014)</quote> after <quote>$2,000</quote>.</text></paragraph>
<paragraph id="HAB835EC7E6A44F378D9449BBDA82DA90"><enum>(2)</enum><text>Paragraph (1) of <external-xref legal-doc="usc" parsable-cite="usc/26/4980H">section 4980H(b)</external-xref> of the Internal Revenue Code of 1986 is amended by inserting <quote>($0 in the case of months beginning after December 31, 2014)</quote> after <quote>$3,000</quote>.</text></paragraph></subsection> <subsection id="HEE3C933C7C3D447F95B03973417A21A5"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to months beginning after December 31, 2014.</text></subsection></section>
<section id="H9D7D1830B15844A1AF7643DD3791CEF7"><enum>206.</enum><header>Federal payments to States</header>
<subsection id="H99695AA9EB584DE9BEC1EFC7EF654D09"><enum>(a)</enum><header>In general</header><text>Notwithstanding section 504(a), 1902(a)(23), 1903(a), 2002, 2005(a)(4), 2102(a)(7), or 2105(a)(1) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/704">42 U.S.C. 704(a)</external-xref>, 1396a(a)(23), 1396b(a), 1397a, 1397d(a)(4), 1397bb(a)(7), 1397ee(a)(1)), or the terms of any Medicaid waiver in effect on the date of enactment of this Act that is approved under section 1115 or 1915 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1315">42 U.S.C. 1315</external-xref>, 1396n), for the 1-year period beginning on the date of enactment of this Act, no Federal funds provided from a program referred to in this subsection that is considered direct spending for any year may be made available to a State for payments to a prohibited entity, whether made directly to the prohibited entity or through a managed care organization under contract with the State.</text></subsection> <subsection id="HDC723699DBB94A6BB57258AC1A62AC7D"><enum>(b)</enum><header>Definitions</header><text>In this section:</text>
<paragraph id="H6D6CCEC071B749A1916606FC1003911D"><enum>(1)</enum><header>Prohibited entity</header><text>The term <term>prohibited entity</term> means an entity, including its affiliates, subsidiaries, successors, and clinics—</text> <subparagraph id="HC9B95CE5142347D798A31EE20B36DA29"><enum>(A)</enum><text>that, as of the date of enactment of this Act—</text>
<clause id="H27ADD6884A0541E6A3B934058D664779"><enum>(i)</enum><text>is an organization described in <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)(3)</external-xref> of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code;</text></clause> <clause id="H9F2EBC02F38A4520A322BF2F72A0E349"><enum>(ii)</enum><text>is an essential community provider described in section 156.235 of title 45, Code of Federal Regulations (as in effect on the date of enactment of this Act), that is primarily engaged in family planning services, reproductive health, and related medical care; and</text></clause>
<clause id="HAE46B44DF21242AEA5D499DF3E715F7A"><enum>(iii)</enum><text>provides for abortions, other than an abortion—</text> <subclause id="H05632B74EA784AF59B440A169C2A19E9"><enum>(I)</enum><text>if the pregnancy is the result of an act of rape or incest; or</text></subclause>
<subclause id="H22C72DC7528F4C27A1FACBB0C09B48BA"><enum>(II)</enum><text>in the case where a woman suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the woman in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself; and</text></subclause></clause></subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="H7C46CD47964C440493378085163D82CB"><enum>(B)</enum><text display-inline="yes-display-inline">for which the total amount of Federal and State expenditures under the Medicaid program under title XIX of the Social Security Act in fiscal year 2014 made directly to the entity and to any affiliates, subsidiaries, successors, or clinics of the entity, or made to the entity and to any affiliates, subsidiaries, successors, or clinics of the entity as part of a nationwide health care provider network, exceeded $350,000,000.</text></subparagraph></paragraph>
<paragraph id="H37D702E5B1DF4F26AE48B90E466BA20A"><enum>(2)</enum><header>Direct spending</header><text>The term <term>direct spending</term> has the meaning given that term under section 250(c) of the Balanced Budget and Emergency Deficit Control Act of 1985 (<external-xref legal-doc="usc" parsable-cite="usc/2/900">2 U.S.C. 900(c)</external-xref>).</text></paragraph></subsection></section> <section id="H14FD81EE364A45ABA66D20634217AA08"><enum>207.</enum><header>Medicaid</header><text display-inline="no-display-inline">The Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/301">42 U.S.C. 301 et seq.</external-xref>) is amended—</text>
<paragraph id="H9035DBE74D9B490AB6AF41C5E2C11337"><enum>(1)</enum><text>in section 1108(g)(5), by striking <quote>2019</quote> and inserting <quote>2017</quote>;</text></paragraph> <paragraph id="H40CB3ABE39A44052B5AE01F1187FEDC0"><enum>(2)</enum><text>in section 1902—</text>
<subparagraph id="H1FF0E75981AD4CFE9217AE84721F4614"><enum>(A)</enum><text>in subsection (a)(10)(A), in each of clauses (i)(VIII) and (ii)(XX), by inserting <quote>and ending December 31, 2017,</quote> after <quote>January 1, 2014,</quote>;</text></subparagraph> <subparagraph commented="no" display-inline="no-display-inline" id="H2DAA9D7F4E31430DA00171434AEB49E4"><enum>(B)</enum><text display-inline="yes-display-inline">in subsection (a)(47)(B), by inserting <quote>and provided that any such election shall cease to be effective on January 1, 2018, and no such election shall be made after that date</quote> before the semicolon at the end; and</text></subparagraph>
<subparagraph id="HF0C6597F36AB4057B7D6FA03D38C3D20"><enum>(C)</enum><text>in subsection (l)(2)(C), by inserting <quote>and ending December 31, 2017,</quote> after <quote>January 1, 2014,</quote>;</text></subparagraph></paragraph> <paragraph id="H9550BCEA6E4942CFBB444A336ED0F538"><enum>(3)</enum><text>in each of sections 1902(gg)(2) and 2105(d)(3)(A), by striking <quote>September 30, 2019</quote> and inserting <quote>September 30, 2017</quote>;</text></paragraph>
<paragraph id="HDB3F1D09E35D44A990BB659FECBD84DF"><enum>(4)</enum><text display-inline="yes-display-inline">in section 1905—</text> <subparagraph id="HF6B7F4DBD7FD4F6F8EFE4055DC0EEA40"><enum>(A)</enum><text>in the first sentence of subsection (b), by inserting <quote>(50 percent on or after January 1, 2018)</quote> after <quote>55 percent</quote>;</text></subparagraph>
<subparagraph commented="no" id="H753ECCCCDBA84F7D8CC7ED7C02586433"><enum>(B)</enum><text display-inline="yes-display-inline">in subsection (y)(1), by striking the semicolon at the end of subparagraph (B) and all that follows through <quote>thereafter</quote>; and</text></subparagraph> <subparagraph commented="no" id="H71A6CC05D32A4CB8BA01B323CCD87F19"><enum>(C)</enum><text>in subsection (z)(2)—</text>
<clause commented="no" id="HA2202B9B89834BA991CD8D3980FFC29B"><enum>(i)</enum><text>in subparagraph (A), by striking <quote>each year thereafter</quote> and inserting <quote>through 2017</quote>; and</text></clause> <clause commented="no" id="HF00FA6D4927D48FA99BEC9B5B359536B"><enum>(ii)</enum><text>in subparagraph (B)(ii), by striking the semicolon at the end of subclause (IV) and all that follows through <quote>100 percent</quote>;</text></clause></subparagraph></paragraph>
<paragraph commented="no" id="H415D33DBAC534E2FA991743101A8B392"><enum>(5)</enum><text>in section 1915(k)(2), by striking <quote>during the period described in paragraph (1)</quote> and inserting <quote>on or after the date referred to in paragraph (1) and before January 1, 2018</quote>;</text></paragraph> <paragraph commented="no" id="H6A4410D3C03B4896A33C2874BA4724BB"><enum>(6)</enum><text>in section 1920(e), by adding at the end the following: <quote>This subsection shall not apply after December 31, 2017.</quote>;</text></paragraph>
<paragraph commented="no" id="H85F1E5EA88A34023BC0652DCDB0ED204"><enum>(7)</enum><text>in section 1937(b)(5), by adding at the end the following: <quote>This paragraph shall not apply after December 31, 2017.</quote>; and</text></paragraph> <paragraph commented="no" display-inline="no-display-inline" id="HF7CF2A184ACB4FD68F1F749ECE6C37BC"><enum>(8)</enum><text display-inline="yes-display-inline">in section 1943(a), by inserting <quote>and before January 1, 2018,</quote> after <quote>January 1, 2014,</quote>.</text></paragraph></section>
<section id="H0AC2AB0B878842DBBBDA02BF51F05A01"><enum>208.</enum><header>Repeal of DSH allotment reductions</header><text display-inline="no-display-inline">Section 1923(f) of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1396r-4">42 U.S.C. 1396r–4(f)</external-xref>) is amended by striking paragraphs (7) and (8).</text></section> <section id="H46C81905FE4948DF897E834B5EDEBFF6"><enum>209.</enum><header>Repeal of the tax on employee health insurance premiums and health plan benefits</header> <subsection id="H6B06B65AA1C644A1829670DCEFC89418"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/43">Chapter 43</external-xref> of the Internal Revenue Code of 1986 is amended by striking section 4980I.</text></subsection>
<subsection id="HB97D1883AE8E4DFBADF2B3627B3C9401"><enum>(b)</enum><header>Effective date</header><text>The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2017.</text></subsection></section> <section id="H2661BD1F48A84A9491E73E768F16F283"><enum>210.</enum><header>Repeal of tax on over-the-counter medications</header> <subsection id="H935FEB58B7CD4CCA8798E7ACBD1398EA"><enum>(a)</enum><header>HSAs</header><text>Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/223">section 223(d)(2)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>Such term</quote> and all that follows through the period.</text></subsection>
<subsection id="HAAEC671986D04A4F9379EDE07B7A260C"><enum>(b)</enum><header>Archer MSAs</header><text>Subparagraph (A) of <external-xref legal-doc="usc" parsable-cite="usc/26/220">section 220(d)(2)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>Such term</quote> and all that follows through the period.</text></subsection> <subsection id="HCC87F4C60BE04D7E9033233A63CEBA68"><enum>(c)</enum><header>Health flexible spending arrangements and health reimbursement arrangements</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/106">Section 106</external-xref> of the Internal Revenue Code of 1986 is amended by striking subsection (f).</text></subsection>
<subsection id="H2DE90C0F1539465E9F5E6530B39E44B0"><enum>(d)</enum><header>Effective dates</header>
<paragraph id="H1C3AEF68D0674071AB5FD1EE87D22A62"><enum>(1)</enum><header>Distributions from savings accounts</header><text>The amendments made by subsections (a) and (b) shall apply to amounts paid with respect to taxable years beginning after December 31, 2015.</text></paragraph> <paragraph id="HB05BBF0070134552A4A9CD0D9D77F998"><enum>(2)</enum><header>Reimbursements</header><text>The amendment made by subsection (c) shall apply to expenses incurred with respect to taxable years beginning after December 31, 2015.</text></paragraph></subsection></section>
<section id="H08552402BD8641E8AA38A5C149371040"><enum>211.</enum><header>Repeal of tax on health savings accounts</header>
<subsection id="H6535C10AAB09485C859CDB62BC381FD8"><enum>(a)</enum><header>HSAs</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/223">Section 223(f)(4)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>20 percent</quote> and inserting <quote>10 percent</quote>.</text></subsection> <subsection id="H55C089F27B174C97A32A684D989E2CD9"><enum>(b)</enum><header>Archer MSAs</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/220">Section 220(f)(4)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>20 percent</quote> and inserting <quote>15 percent</quote>.</text></subsection>
<subsection id="H687D25DB789C431C9BFB557A86D90222"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to distributions made after December 31, 2015.</text></subsection></section> <section id="H3F8C78FD43504F659B95928B8968BBDF"><enum>212.</enum><header>Repeal of limitations on contributions to flexible spending accounts</header> <subsection id="H4350B3F8B9D14ADE9F94D93C631B8016"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/125">Section 125</external-xref> of the Internal Revenue Code of 1986 is amended by striking subsection (i).</text></subsection>
<subsection id="H9A638C399C404A52B0D837DCF849D002"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2015.</text></subsection></section> <section id="HBCBAC0FB9E1E4E50BE5BB39C093863F9"><enum>213.</enum><header>Repeal of tax on prescription medications</header><text display-inline="no-display-inline">Subsection (j) of section 9008 of the Patient Protection and Affordable Care Act is amended to read as follows:</text>
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<subsection id="HAAC22AB751304815A6BB05E7BDE80597"><enum>(j)</enum><header>Repeal</header><text display-inline="yes-display-inline">This section shall apply to calendar years beginning after December 31, 2010, and ending before January 1, 2016.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></section> <section id="H11D79A44EC684124B3A28AF1396BD7E5"><enum>214.</enum><header>Repeal of medical device excise tax</header> <subsection id="H4AD2083E134D4D6D9D23EE5E66447105"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/32">Chapter 32</external-xref> of the Internal Revenue Code of 1986 is amended by striking subchapter E.</text></subsection>
<subsection id="H3CD9D079ACA14AA0B7C142B671DE86CE"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to sales in calendar quarters beginning after December 31, 2015.</text></subsection></section> <section id="HEB3D0C6046A6443DAD5E47DC3DF74326"><enum>215.</enum><header>Repeal of health insurance tax</header><text display-inline="no-display-inline">Subsection (j) of section 9010 of the Patient Protection and Affordable Care Act is amended to read as follows:</text>
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<subsection id="H67ECE4DF6BC5475E8A95AED14F5B7A72"><enum>(j)</enum><header>Repeal</header><text>This section shall apply to calendar years beginning after December 31, 2013, and ending before January 1, 2016.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></section> <section id="H6790619CC2E7462E8FE997306B780B12"><enum>216.</enum><header>Repeal of elimination of deduction for expenses allocable to medicare part D subsidy</header> <subsection id="H5BD670FDDF974EA4921455C661CBC4D0"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/139A">Section 139A</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: <quote>This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment.</quote>.</text></subsection>
<subsection id="H059CDDF488CB4DFBB9E0558E10F9CB5D"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2015.</text></subsection></section> <section id="H9B0C45B58D864E4C85482A9A64520596"><enum>217.</enum><header>Repeal of chronic care tax</header> <subsection id="H9C660A4DC7254672B5099026450E5B29"><enum>(a)</enum><header>In general</header><text>Subsection (a) of <external-xref legal-doc="usc" parsable-cite="usc/26/213">section 213</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>10 percent</quote> and inserting <quote>7.5 percent</quote>.</text></subsection>
<subsection id="H9496DF0CDC3B45C0ADBA193F18A6E183"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2015.</text></subsection></section> <section id="H734C7E54571448A79A2EC0107CC419E4"><enum>218.</enum><header>Repeal of Medicare tax increase</header> <subsection id="HADBB2E639A4141E088CE79CE6C4C70DD"><enum>(a)</enum><header>In general</header><text>Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/3101">section 3101</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text>
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<subsection id="H3075C7451DE64C01A99A8722A4A934DC"><enum>(b)</enum><header>Hospital insurance</header><text>In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by such individual with respect to employment (as defined in section 3121(b).</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H62A5E3FCEAD142F89F84CFA4C8C249B9"><enum>(b)</enum><header>SECA</header><text>Subsection (b) of <external-xref legal-doc="usc" parsable-cite="usc/26/1401">section 1401</external-xref> of the Internal Revenue Code of 1986 is amended to read as follows:</text>
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<subsection id="H53E4D8185FC54C2C868F4FE9577A50E2"><enum>(b)</enum><header>Hospital insurance</header><text>In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H6F850C74DDCD46B4B90F99EB557D8D70"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to remuneration received after, and taxable years beginning after, December 31, 2015.</text></subsection></section>
<section id="H55F8B45C67954201BF1FA147D2FCC756"><enum>219.</enum><header>Repeal of tanning tax</header>
<subsection id="H082E8398D9804538AD26790437F33451"><enum>(a)</enum><header>In general</header><text>The Internal Revenue Code of 1986 is amended by striking chapter 49.</text></subsection> <subsection id="HE5424EA9F4FE4A36B18B3B97D232A344"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to services performed on or after December 31, 2015.</text></subsection></section>
<section id="H5CE30DFC81E14CC8A2D5E11564039FCD"><enum>220.</enum><header>Repeal of net investment tax</header>
<subsection id="H4332A2B6AFC94CA887EA04A86D2C63A9"><enum>(a)</enum><header>In general</header><text>Subtitle A of the Internal Revenue Code of 1986 is amended by striking chapter 2A.</text></subsection> <subsection id="H849FEB278974445DA5450FB4F53800EE"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2015.</text></subsection></section>
<section id="H9863033FD8874B92B4AA4E668FFB7DD7"><enum>221.</enum><header>Remuneration</header><text display-inline="no-display-inline">Paragraph (6) of <external-xref legal-doc="usc" parsable-cite="usc/26/162">section 162(m)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:</text> <quoted-block changed="added" display-inline="no-display-inline" id="H43CC6EB0F191485D924FBCD189D8534F" reported-display-style="italic" style="OLC"> <subparagraph id="H736B3B1BE5E54630BF9176C2F708F21C"><enum>(I)</enum><header>Termination</header><text>This paragraph shall not apply to taxable years beginning after December 31, 2015.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></section>
<section id="H6F73A46B8CB944D4BAFF91D8A2BA0181"><enum>222.</enum><header>Economic substance doctrine</header>
<subsection id="H2E617E0FBA444B509B8AD48E78B84622"><enum>(a)</enum><header>In general</header><text>Subsection (o) of <external-xref legal-doc="usc" parsable-cite="usc/26/7701">section 7701</external-xref> of the Internal Revenue Code of 1986 is repealed.</text></subsection> <subsection id="H5E179EE8EAFF49AEA9720883B66ACB7A"><enum>(b)</enum><header>Penalty for underpayments</header><text>Paragraph (6) of <external-xref legal-doc="usc" parsable-cite="usc/26/6662">section 6662(b)</external-xref> of the Internal Revenue Code of 1986 is repealed.</text></subsection>
<subsection id="H215742A3EC8342F79C8C29CE18775207"><enum>(c)</enum><header>Increased penalty for nondisclosed transactions</header><text>Subsection (i) of <external-xref legal-doc="usc" parsable-cite="usc/26/6662">section 6662</external-xref> of the Internal Revenue Code of 1986 is repealed.</text></subsection> <subsection id="H9F79F11F624E4512B5747EB1954B35B2"><enum>(d)</enum><header>Reasonable cause exception for underpayments</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/6664">section 6664(c)</external-xref> of the Internal Revenue Code of 1986 is repealed.</text></subsection>
<subsection id="H7215AFD597D3427B9CEA55DD05C0849B"><enum>(e)</enum><header>Reasonable cause exception for nondisclosed transactions</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/6664">section 6664(d)</external-xref> of the Internal Revenue Code of 1986 is repealed.</text></subsection> <subsection id="H7773929A20974E7BB5B0E4F130D46104"><enum>(f)</enum><header>Erroneous claim for refund or credit</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/6676">section 6676</external-xref> of the Internal Revenue Code of 1986 is repealed.</text></subsection>
<subsection id="H07B774826F9B4E53A5D04F8DF23F377E"><enum>(g)</enum><header>Effective date</header><text>The repeals made by this section shall apply to transactions entered into, and to underpayments, understatements, or refunds and credits attributable to transactions entered into, after December 31, 2015.</text></subsection></section> <section id="H53E93A9ACD364FC68B1681242EC17278"><enum>223.</enum><header>Budgetary savings for extending medicare solvency</header><text display-inline="no-display-inline">As a result of policies contained in this Act, the Secretary of the Treasury shall transfer to the Federal Hospital Insurance Trust Fund under section 1817 of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1395i">42 U.S.C. 1395i</external-xref>) $379,300,000,000 (which represents the full amount of on-budget savings during the period of fiscal years 2016 through 2025) for extending Medicare solvency, to remain available until expended.</text></section>
Speaker of the House of Representatives.Vice President of the United States and President of the Senate.