,,ii #aaeth ,,congress #ast ,session ,s4 #eed ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #g1 #bjag,mr4 ,paul 7for himself and ,mr4 ,lee7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide for reconciliation pursuant to section #bjjb of the concurrent resolution on the budget for fiscal year #bjag4 ,i ,health1 ,education1 ,labor1 and ,pensions #aja4 ,the prevention and public health fund 7a7 ,in general ,subsection 7b7 of section #djjb of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #cjju-#aa7 is amended by striking paragraphs 7#c7 through 7#h74 7b7 ,rescission of unobligated funds ,of the funds made available by such section #djjb1 the unobligated balance is rescinded4 #ajb4 ,community health center program ,effective as if included in the enactment of the ,medicare ,access and ,,chip ,reauthorization ,act of #bjae 7,public ,law #aad-aj1 #abi2 ,stat4 #hg71 paragraph 7#a7 of section #bba7;a7 of such ,act is amended by inserting 1 an additional #bce1jjj1jjj for fiscal year #bjag1 and #bce1jjj1jjj for fiscal year #bjah after through #bjag4 #ajc4 ,reinsurance1 risk corridor1 and risk adjustment programs 7a7 ,transitional reinsurance program for individual market ,section #acda of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjfa7 is amended by adding at the end the following3 7e7 ,no force and effect ,effective ,january #a1 #bjah1 the ,secretary shall not make payments under this section4 4 #ajd4 ,support for ,state response to substance abuse public health crisis and urgent mental health needs 7a7 ,in general ,there are authorized to be appropriated1 and are appropriated1 out of monies in the ,treasury not otherwise obligated1 #gej1jjj1jjj for each of fiscal years #bjah and #bjai1 to the ,secretary of ,health and ,human ,services 7referred to in this section as the ,secretary7 to award grants to ,states to address the substance abuse public health crisis or to respond to urgent mental health needs within the ,state4 ,in awarding grants under this section1 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 ,states4 ,funds appropriated under this subsection shall remain available until expended4 7b7 ,use of funds ,grants awarded to a ,state under subsection 7a7 shall be used for one or more of the following public health-related activities3 7#a7 ,improving ,state prescription drug monitoring programs4 7#b7 ,implementing prevention activities1 and evaluating such activities to identify effective strategies to prevent substance abuse4 7#c7 ,training for health care practitioners1 such as best practices for prescribing opioids1 pain management1 recognizing potential cases of substance abuse1 referral of patients to treatment programs1 and overdose prevention4 7#d7 ,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 needs4 7#e7 ,other public health-related activities1 as the ,state determines appropriate1 related to addressing the substance abuse public health crisis or responding to urgent mental health needs within the ,state4 ,,ii ,finance #bja4 ,recapture excess advance payments of premium tax credits ,subparagraph 7,b7 of section #cf;,b7f77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new clause3 7iii7 ,nonapplicability of limitation ,this subparagraph shall not apply to taxable years ending after ,december #ca1 #bjag1 and before ,january #a1 #bjbj4 4 #bjb4 ,premium tax credit and cost-,sharing subsidies 7a7 ,repeal of premium tax credit ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by striking section #cf;,b4 7b7 ,repeal of cost-,sharing subsidy ,section #adjb of the ,patient ,protection and ,affordable ,care ,act is repealed4 7c7 ,repeal of eligibility determinations ,the following sections of the ,patient ,protection and ,affordable ,care ,act are repealed3 7#a7 ,section #adaa 7other than subsection 7i71 the last sentence of subsection 7e77#d77;,a77ii71 and such provisions of such section solely to the extent related to the application of the last sentence of subsection 7e77#d77;,a77ii774 7#b7 ,section #adab4 7d7 ,protecting ,americans by repeal of disclosure authority ,to carry out eligibility requirements for certain programs 7#a7 ,in general ,paragraph 7#ba7 of section #fajc7l7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,d7 ,termination ,no disclosure may be made under this paragraph after ,december #ca1 #bjai4 4 7e7 ,effective dates 7#a7 ,premium tax credit ,the amendment made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjai4 7#b7 ,cost sharing-subsidies and eligibility determinations ,the repeals in subsection 7b7 and 7c7 shall take effect on ,december #ca1 #bjai4 7#c7 ,protecting ,americans by rescinding disclosure authority ,the amendments made by subsection 7d7 shall take effect on ,december #ca1 #bjai4 #bjc4 ,small business tax credit 7a7 ,in general ,section #de,r of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7j7 ,shall not apply ,this section shall not apply with respect to amounts paid or incurred in taxable years beginning after ,december #ca1 #bjai4 4 7b7 ,effective date ,the amendment made by this section shall apply to amounts paid or incurred in taxable years beginning after ,december #ca1 #bjai4 #bjd4 ,individual mandate 7a7 ,in general ,section #ejjj;,a7c7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in paragraph 7#b77;,b7-- 7,a7 by striking after #bjae in clause 7iii7 and inserting in #bjaf1 and 7,b7 by adding at the end the following new clause3 7iv7 ,zero percent for taxable years beginning after #bjaf4 1 and 7#b7 in paragraph 7#c7-- 7,a7 by striking #fie in subparagraph 7,a7 and inserting #j1 7,b7 by striking and #cbe for #bjad in subparagraph 7,b7 and inserting 1 #cbe1 for #bjad1 and #fie for #bjaf1 and 7,c7 by striking subparagraph 7,d74 7b7 ,effective date ,the amendments made by this section shall apply to months beginning after ,december #ca1 #bjaf4 #bje4 ,employer mandate 7a7 ,in general 7#a7 ,paragraph 7#a7 of section #dihj;,h7c7 of the ,internal ,revenue ,code of #aihf is amended by inserting 7#j in the case of months beginning after ,december #ca1 #bjaf7 after #b1jjj4 7#b7 ,paragraph 7#a7 of section #dihj;,h7b7 of the ,internal ,revenue ,code of #aihf is amended by inserting 7#j in the case of months beginning after ,december #ca1 #bjaf7 after #c1jjj4 7b7 ,effective date ,the amendments made by this section shall apply to months beginning after ,december #ca1 #bjaf4 #bjf4 ,federal payments to ,states 7a7 ,in general ,notwithstanding section #ejd7;a71 #aijb7;a77#bc71 #aijc7;a71 #bjjb1 #bjje7;a77#d71 #bajb7;a77#g71 or #baje7;a77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #gjd7;a71 #acif;a7a77#bc71 #acif;b7a71 #acig;a1 #acig;d7a77#d71 #acig;bb7a77#g71 #acig;ee7a77#a771 or the terms of any ,medicaid waiver in effect on the date of enactment of this ,act that is approved under section #aaae or #aiae of the ,social ,security ,act 7#db ,u4,s4,c4 #acae1 #acifn71 for the #a-year period beginning on the date of enactment of this ,act1 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 entity1 whether made directly to the prohibited entity or through a managed care organization under contract with the ,state4 7b7 ,definitions ,in this section3 7#a7 ,prohibited entity ,the term prohibited entity means an entity1 including its affiliates1 subsidiaries1 successors1 and clinics-- 7,a7 that1 as of the date of enactment of this ,act-- 7i7 is an organization described in section #eja7;c77#c7 of the ,internal ,revenue ,code of #aihf and exempt from tax under section #eja7;a7 of such ,code2 7ii7 is an essential community provider described in section #aef4bce of title #de1 ,code of ,federal ,regulations 7as in effect on the date of enactment of this ,act71 that is primarily engaged in family planning services1 reproductive health1 and related medical care2 and 7iii7 provides for abortions1 other than an abortion-- 7,i7 if the pregnancy is the result of an act of rape or incest2 or 7,,ii7 in the case where a woman suffers from a physical disorder1 physical injury1 or physical illness that would1 as certified by a physician1 place the woman in danger of death unless an abortion is performed1 including a life-endangering physical condition caused by or arising from the pregnancy itself2 and 7,b7 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 #bjad made directly to the entity and to any affiliates1 subsidiaries1 successors1 or clinics of the entity1 or made to the entity and to any affiliates1 subsidiaries1 successors1 or clinics of the entity as part of a nationwide health care provider network1 exceeded #cej1jjj1jjj4 7#b7 ,direct spending ,the term direct spending has the meaning given that term under section #bej7;c7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ijj7;c774 #bjg4 ,medicaid ,the ,social ,security ,act 7#db ,u4,s4,c4 #cja et seq47 is amended-- 7#a7 in section #aijb-- 7,a7 in subsection 7a77#aj77;,a71 in each of clauses 7i77,,viii7 and 7ii77,,xx71 by inserting and ending ,december #ca1 #bjai1 after ,january #a1 #bjad12 7,b7 in subsection 7a77#dg77;,b71 by inserting and provided that any such election shall cease to be effective on ,january #a1 #bjah1 and no such election shall be made after that date before the semicolon at the end2 and 7,c7 in subsection 7l77#b77;,c71 by inserting and ending ,december #ca1 #bjai1 after ,january #a1 #bjad12 7#b7 in section #aije-- 7,a7 in the first sentence of subsection 7b71 by inserting 7#ej percent on or after ,january #a1 #bjbj7 after #ee percent2 7,b7 in subsection 7y77#a71 by striking the semicolon at the end of subparagraph 7,d7 and all that follows through thereafter2 and 7,c7 in subsection 7z77#b7-- 7i7 in subparagraph 7,a71 by striking each year thereafter and inserting through #bjai2 and 7ii7 in subparagraph 7,b77ii77,,vi71 by striking and each subsequent year2 7#c7 in section #aiae7k77#b71 by striking during the period described in paragraph 7#a7 and inserting on or after the date referred to in paragraph 7#a7 and before ,january #a1 #bjbj2 7#d7 in section #aibj7;e71 by adding at the end the following3 ,this subsection shall not apply after ,december #ca1 #bjai42 7#e7 in section #aicg7;b77#e71 by adding at the end the following3 ,this paragraph shall not apply after ,december #ca1 #bjai42 and 7#f7 in section #aidc7;a71 by inserting and before ,january #a1 #bjbj1 after ,january #a1 #bjad14 #bjh4 ,repeal of ,,dsh allotment reductions ,section #aibc7;f7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acifr-#d7;f77 is amended by striking paragraphs 7#g7 and 7#h74 #bji4 ,repeal of the tax on employee health insurance premiums and health plan benefits 7a7 ,in general ,chapter #dc of the ,internal ,revenue ,code of #aihf is amended by striking section #dihj;,i4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to taxable years beginning after ,december #ca1 #bjai4 #baj4 ,repeal of tax on over-the-counter medications 7a7 ,h,s,as ,subparagraph 7,a7 of section #bbc7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking ,such term and all that follows through the period4 7b7 ,archer ,m,s,as ,subparagraph 7,a7 of section #bbj7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking ,such term and all that follows through the period4 7c7 ,health flexible spending arrangements and health reimbursement arrangements ,section #ajf of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7f74 7d7 ,effective dates 7#a7 ,distributions from savings accounts ,the amendments made by subsections 7a7 and 7b7 shall apply to amounts paid with respect to taxable years beginning after ,december #ca1 #bjag4 7#b7 ,reimbursements ,the amendment made by subsection 7c7 shall apply to expenses incurred with respect to taxable years beginning after ,december #ca1 #bjag4 #baa4 ,repeal of tax on health savings accounts 7a7 ,h,s,as ,section #bbc7;f77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking #bj percent and inserting #aj percent4 7b7 ,archer ,m,s,as ,section #bbj7;f77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking #bj percent and inserting #ae percent4 7c7 ,effective date ,the amendments made by this section shall apply to distributions made after ,december #ca1 #bjag4 #bab4 ,repeal of limitations on contributions to flexible spending accounts 7a7 ,in general ,section #abe of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7i74 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjag4 #bac4 ,repeal of tax on prescription medications ,subsection 7j7 of section #ijjh of the ,patient ,protection and ,affordable ,care ,act is amended to read as follows3 7j7 ,repeal ,this section shall apply to calendar years beginning after ,december #ca1 #bjaj1 and ending before ,january #a1 #bjah4 4 #bad4 ,repeal of medical device excise tax 7a7 ,in general ,chapter #cb of the ,internal ,revenue ,code of #aihf is amended by striking subchapter ,e4 7b7 ,effective date ,the amendment made by this section shall apply to sales in calendar quarters beginning after ,december #ca1 #bjag4 #bae4 ,repeal of health insurance tax ,subsection 7j7 of section #ijaj of the ,patient ,protection and ,affordable ,care ,act is amended to read as follows3 7j7 ,repeal ,this section shall apply to calendar years beginning after ,december #ca1 #bjac1 and ending before ,january #a1 #bjag4 4 #baf4 ,repeal of elimination of deduction for expenses allocable to medicare part ,d subsidy 7a7 ,in general ,section #aci;,a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new sentence3 ,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 payment44 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjag4 #bag4 ,repeal of chronic care tax 7a7 ,in general ,subsection 7a7 of section #bac of the ,internal ,revenue ,code of #aihf is amended by striking #aj percent and inserting #g4e percent4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjag4 #bah4 ,repeal of ,medicare tax increase 7a7 ,in general ,subsection 7b7 of section #caja of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7b7 ,hospital insurance ,in addition to the tax imposed by the preceding subsection1 there is hereby imposed on the income of every individual a tax equal to #a4de percent of the wages 7as defined in section #caba7;a77 received by such individual with respect to employment 7as defined in section #caba7;b74 4 7b7 ,,seca ,subsection 7b7 of section #adja of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7b7 ,hospital insurance ,in addition to the tax imposed by the preceding subsection1 there shall be imposed for each taxable year1 on the self-employment income of every individual1 a tax equal to #b4i percent of the amount of the self-employment income for such taxable year4 4 7c7 ,effective date ,the amendments made by this section shall apply with respect to remuneration received after1 and taxable years beginning after1 ,december #ca1 #bjag4 #bai4 ,repeal of tanning tax 7a7 ,in general ,the ,internal ,revenue ,code of #aihf is amended by striking chapter #di4 7b7 ,effective date ,the amendment made by this section shall apply to services performed on or after ,december #ca1 #bjag4 #bbj4 ,repeal of net investment tax 7a7 ,in general ,subtitle ,a of the ,internal ,revenue ,code of #aihf is amended by striking chapter #b;,a4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjag4 #bba4 ,remuneration ,paragraph 7#f7 of section #afb7m7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,i7 ,termination ,this paragraph shall not apply to taxable years beginning after ,december #ca1 #bjag4 4 #bbb4 ,economic substance doctrine 7a7 ,in general ,subsection 7o7 of section #ggja of the ,internal ,revenue ,code of #aihf is repealed4 7b7 ,penalty for underpayments ,paragraph 7#f7 of section #fffb7;b7 of the ,internal ,revenue ,code of #aihf is repealed4 7c7 ,increased penalty for nondisclosed transactions ,subsection 7i7 of section #fffb of the ,internal ,revenue ,code of #aihf is repealed4 7d7 ,reasonable cause exception for underpayments ,paragraph 7#b7 of section #fffd7;c7 of the ,internal ,revenue ,code of #aihf is repealed4 7e7 ,reasonable cause exception for nondisclosed transactions ,paragraph 7#b7 of section #fffd7;d7 of the ,internal ,revenue ,code of #aihf is repealed4 7f7 ,erroneous claim for refund or credit ,subsection 7c7 of section #ffgf of the ,internal ,revenue ,code of #aihf is repealed4 7g7 ,effective date ,the repeals made by this section shall apply to transactions entered into1 and to underpayments1 understatements1 or refunds and credits attributable to transactions entered into1 after ,december #ca1 #bjag4 #bbc4 ,budgetary savings for extending medicare solvency ,as a result of policies contained in this ,act1 the ,secretary of the ,treasury shall transfer to the ,federal ,hospital ,insurance ,trust ,fund under section #ahag of the ,social ,security ,act 7#db ,u4,s4,c4 #acie;i7 #cgi1cjj1jjj1jjj 7which represents the full amount of on-budget savings during the period of fiscal years #bjah through #bjbg7 for extending ,medicare solvency1 to remain available until expended4