,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #aegh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #af1 #bjac ,mr4
 ,pallone 7= himself1 ,mr4 ,waxman1 ,mr4
 ,tonko1 ,ms4 ,s*ak[sky1 ,mr4 ,g5e ,gre5
 ( ,texas1 ,mr4 ,ru%1 ,ms4 ,matsui1     
,mrs4 ,capps1 & ,mrs4 ,*ri/5s57         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,en]gy & ,comm]ce1 & 9 
addition to ! ,committee on ,ways &     
,means1 = a p]iod to be subsequ5tly     
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d section #aaja ( !     
,pati5t ,protection & ,af=dable ,c>e    
,act to provide additional funds to     
p]mit additional individuals to enroll  
"u ! preexi/+ condition insurance       
program & exp& eligibility1 to be fund$ 
?r\gh a tempor>y increase 9 ! cig>ette  
tax1 & = o!r purposes4  #a4 ,ext5sion ( 
fund+ = reop5+ enrollm5t "u ! preexi/+  
condition insurance program  7a7 ,9     
g5]al ,subsection 7g77#a7 ( section     

#aaja ( ! ,pati5t ,protection &         
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjja7 is am5d$ by /rik+ ,su* funds &  
ins]t+ ! foll[+3 ,9 addition to ! funds 
appropriat$ "u ! previ\s s5t5ce1 !re is 
appropriat$ to ! ,secret>y1 out ( any   
moneys 9 ! ,treasury n o!rwise          
appropriat$1 #b1hjj1jjj1jjj to pay      
claims 7& adm9i/rative co/s7 describ$ 9 
su* s5t5ce4 ,funds appropriat$ "u ?is   
p>agraph4  7b7 ,reop5+ program enrollm5t
 ,! ,secret>y ( ,heal? & ,human ,s]vices
 %all resume tak+ applications =        
p>ticipation "u ! tempor>y high-risk    
heal? insurance program "u su* section  
#aaja1 b only to ! ext5t consi/5t ) !   
limitation impos$ "u subsection 7g77#d7 
( su* section4  7c7 ,con/ruction ,no?+ 9
 ?is section %all be con/ru$ z *ang+ !  
application ( subsection 7g77#c7 ( su*  
section 7relat+ to t]m9ation (          
au?ority74  #b4 ,imm$iate access to     
heal? c>e = sick ,am]icans  7a7 ,9 g5]al
 ,section #aaja7;d7 ( ! ,pati5t         
,protection & ,af=dable ,c>e ,act 7#db  

,u4,s4,c4 #ahjja7;d77 is am5d$--  7#a7 9
 p>agraph 7#a71 by add+ at ! end &2     
7#b7 by /rik+ p>agraph 7#b72 &  7#c7 by 
r$esignat+ p>agraph 7#c7 z p>agraph     
7#b74  7b7 ,effective date ,! am5dm5ts  
made by subsection 7a7 %all apply )     
respect to individuals apply+ = cov]age 
?r\gh ! high risk insurance pool program
 on or aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,increase 9 rate ( excise tax
 on cig>ettes  7a7 ,9 g5]al ,section    
#egja7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ 7#eb4cc p]  
?\s& 9 ! case ( cig>ettes remov$ aft]   
,decemb] #ca1 #bjac & be=e ,janu>y #a1  
#bjbd7 aft] #ej4cc p] ?\s&4  7b7 ,floor 
,/ocks ,taxes  7#a7 ,imposition ( tax   
,on cig>ettes describ$ 9 section        
#egja7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf manufactur$ 9 or import$ into !
 ,unit$ ,/ates :i* are remov$ be=e      
,janu>y #a1 #bjad1 & held on su* date = 
sale by any p]son1 !re is h]eby impos$ a
 tax 9 an am\nt equal to ! excess (--   
7,a7 ! tax :i* w\ld be impos$ "u section

 #egja ( su* ,code on ! article if !    
article _h be5 remov$ on su* date1 ov]  
7,b7 ! prior tax 7if any7 impos$ "u     
section #egja ( su* ,code on su*        
article4  7#b7 ,cr$it aga9/ tax ,ea*    
p]son %all be all[$ z a cr$it aga9/ !   
taxes impos$ by p>agraph 7#a7 an am\nt  
equal to #ejj4 ,su* cr$it %all n exce$ !
 am\nt ( taxes impos$ by p>agraph 7#a7  
on ,janu>y #a1 #bjad1 = :i* su* p]son is
 liable4  7#c7 ,liability = tax & me?od 
( paym5t  7,a7 ,liability = tax ,a p]son
 hold+ cig>ettes ref]r$ to 9 p>agraph   
7#a7 on ,janu>y #a1 #bjad1 to :i* any   
tax impos$ by p>agraph 7#a7 applies %all
 be liable = su* tax4  7,b7 ,me?od (    
paym5t ,! tax impos$ by p>agraph 7#a7   
%all be paid 9 su* mann] z ! ,secret>y  
%all prescribe by regulations4  7,c7 ,"t
 = paym5t ,! tax impos$ by p>agraph 7#a7
 %all be paid on or be=e ,may #a1 #bjad4
  7#d7 ,articles 9 =eign trade zones    
,not)/&+ ! ,act ( ,june #ah1 #aicd      
7commonly kn[n z ! ,=eign ,trade ,zone  
,act1 #dh ,/at4 #iih1 #ai ,u4,s4,c4     

#ha;a et seq47 or any o!r provision (   
law1 any article :i* is locat$ 9 a =eign
 trade zone on ,july #a1 #bjac1 %all be 
subject to ! tax impos$ by p>agraph 7#a7
 if--  7,a7 int]nal rev5ue taxes h be5  
det]m9$1 or cu/oms duties liquidat$1 )  
respect to su* article be=e su* date    
pursuant to a reque/ made "u ! #a/      
proviso ( section #c7;a7 ( su* ,act1 or 
7,b7 su* article is held on su* date "u 
! sup]vision ( an (fic] ( ! ,unit$      
,/ates ,cu/oms & ,bord] ,protection ( ! 
,dep>tm5t ( ,homel& ,security pursuant  
to ! #b;d proviso ( su* section #c7;a74 
7#e7 ,def9itions ,= purposes ( ?is      
subsection--  7,a7 ,9 g5]al ,any t]m us$
 9 ?is subsection :i* is also us$ 9     
section #egjb ( ! ,int]nal ,rev5ue ,code
 ( #aihf %all h ! same mean+ z su* t]m  
has 9 su* section4  7,b7 ,secret>y ,!   
t]m ,secret>y means ! ,secret>y ( !     
,treasury or ! ,secret>y's delegate4    
7#f7 ,controll$ gr\ps ,rules simil> to !
 rules ( section #ejfa7;e77#c7 ( su*    
,code %all apply = purposes ( ?is       

subsection4  7#g7 ,o!r laws applicable  
,all provisions ( law1 includ+ p5alties1
 applicable ) respect to ! taxes impos$ 
by section #egja ( su* ,code %all1 ins(>
 z applicable & n inconsi/5t ) !        
provisions ( ?is subsection1 apply to ! 
floor /ocks taxes impos$ by p>agraph    
7#a71 to ! same ext5t z if su* taxes 7  
impos$ by su* section #egja4 ,!         
,secret>y may treat any p]son :o bore ! 
ultimate burd5 ( ! tax impos$ by        
p>agraph 7#a7 z ! p]son to :om a cr$it  
or refund "u su* provisions may be all[$
 or made4  7c7 ,effective ,date ,!      
am5dm5ts made by ?is section %all apply 
to articles remov$ 7z def9$ 9 section   
#egjb7;j7 ( ! ,int]nal ,rev5ue ,code (  
#aihf7 aft] ,decemb] #ca1 #bjac4