,i #aacth ,,congress #ast ,session ,h4 ,r4 #aegh ,,in ,,the ,,house ,,of ,,representatives ,april #af1 #bjac ,mr4 ,pallone 7for himself1 ,mr4 ,waxman1 ,mr4 ,tonko1 ,ms4 ,schakowsky1 ,mr4 ,gene ,green of ,texas1 ,mr4 ,rush1 ,ms4 ,matsui1 ,mrs4 ,capps1 and ,mrs4 ,christensen7 introduced the following bill2 which was referred to the ,committee on ,energy and ,commerce1 and in addition to the ,committee on ,ways and ,means1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend section #aaja of the ,patient ,protection and ,affordable ,care ,act to provide additional funds to permit additional individuals to enroll under the preexisting condition insurance program and expand eligibility1 to be funded through a temporary increase in the cigarette tax1 and for other purposes4 #a4 ,extension of funding for reopening enrollment under the preexisting condition insurance program 7a7 ,in general ,subsection 7g77#a7 of section #aaja of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjja7 is amended by striking ,such funds and inserting the following3 ,in addition to the funds appropriated under the previous sentence1 there is appropriated to the ,secretary1 out of any moneys in the ,treasury not otherwise appropriated1 #b1hjj1jjj1jjj to pay claims 7and administrative costs7 described in such sentence4 ,funds appropriated under this paragraph4 7b7 ,reopening program enrollment ,the ,secretary of ,health and ,human ,services shall resume taking applications for participation under the temporary high-risk health insurance program under such section #aaja1 but only to the extent consistent with the limitation imposed under subsection 7g77#d7 of such section4 7c7 ,construction ,nothing in this section shall be construed as changing the application of subsection 7g77#c7 of such section 7relating to termination of authority74 #b4 ,immediate access to health care for sick ,americans 7a7 ,in general ,section #aaja7;d7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjja7;d77 is amended-- 7#a7 in paragraph 7#a71 by adding at the end and2 7#b7 by striking paragraph 7#b72 and 7#c7 by redesignating paragraph 7#c7 as paragraph 7#b74 7b7 ,effective date ,the amendments made by subsection 7a7 shall apply with respect to individuals applying for coverage through the high risk insurance pool program on or after the date of the enactment of this ,act4 #c4 ,increase in rate of excise tax on cigarettes 7a7 ,in general ,section #egja7;b77#a7 of the ,internal ,revenue ,code of #aihf is amended by inserting 7#eb4cc per thousand in the case of cigarettes removed after ,december #ca1 #bjac and before ,january #a1 #bjbd7 after #ej4cc per thousand4 7b7 ,floor ,stocks ,taxes 7#a7 ,imposition of tax ,on cigarettes described in section #egja7;b77#a7 of the ,internal ,revenue ,code of #aihf manufactured in or imported into the ,united ,states which are removed before ,january #a1 #bjad1 and held on such date for sale by any person1 there is hereby imposed a tax in an amount equal to the excess of-- 7,a7 the tax which would be imposed under section #egja of such ,code on the article if the article had been removed on such date1 over 7,b7 the prior tax 7if any7 imposed under section #egja of such ,code on such article4 7#b7 ,credit against tax ,each person shall be allowed as a credit against the taxes imposed by paragraph 7#a7 an amount equal to #ejj4 ,such credit shall not exceed the amount of taxes imposed by paragraph 7#a7 on ,january #a1 #bjad1 for which such person is liable4 7#c7 ,liability for tax and method of payment 7,a7 ,liability for tax ,a person holding cigarettes referred to in paragraph 7#a7 on ,january #a1 #bjad1 to which any tax imposed by paragraph 7#a7 applies shall be liable for such tax4 7,b7 ,method of payment ,the tax imposed by paragraph 7#a7 shall be paid in such manner as the ,secretary shall prescribe by regulations4 7,c7 ,time for payment ,the tax imposed by paragraph 7#a7 shall be paid on or before ,may #a1 #bjad4 7#d7 ,articles in foreign trade zones ,notwithstanding the ,act of ,june #ah1 #aicd 7commonly known as the ,foreign ,trade ,zone ,act1 #dh ,stat4 #iih1 #ai ,u4,s4,c4 #ha;a et seq47 or any other provision of law1 any article which is located in a foreign trade zone on ,july #a1 #bjac1 shall be subject to the tax imposed by paragraph 7#a7 if-- 7,a7 internal revenue taxes have been determined1 or customs duties liquidated1 with respect to such article before such date pursuant to a request made under the #ast proviso of section #c7;a7 of such ,act1 or 7,b7 such article is held on such date under the supervision of an officer of the ,united ,states ,customs and ,border ,protection of the ,department of ,homeland ,security pursuant to the #b;d proviso of such section #c7;a74 7#e7 ,definitions ,for purposes of this subsection-- 7,a7 ,in general ,any term used in this subsection which is also used in section #egjb of the ,internal ,revenue ,code of #aihf shall have the same meaning as such term has in such section4 7,b7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 7#f7 ,controlled groups ,rules similar to the rules of section #ejfa7;e77#c7 of such ,code shall apply for purposes of this subsection4 7#g7 ,other laws applicable ,all provisions of law1 including penalties1 applicable with respect to the taxes imposed by section #egja of such ,code shall1 insofar as applicable and not inconsistent with the provisions of this subsection1 apply to the floor stocks taxes imposed by paragraph 7#a71 to the same extent as if such taxes were imposed by such section #egja4 ,the ,secretary may treat any person who bore the ultimate burden of the tax imposed by paragraph 7#a7 as the person to whom a credit or refund under such provisions may be allowed or made4 7c7 ,effective ,date ,the amendments made by this section shall apply to articles removed 7as defined in section #egjb7;j7 of the ,internal ,revenue ,code of #aihf7 after ,december #ca1 #bjac4