Small Business Health Relief Act of 2015

Summary: Small Business Health Relief Act of 2015 Repeals provisions of the Internal Revenue Code that: (1) impose fines on large employers (those with 50 or more full-time employees) who fail to offer their full-time employees the opportunity to enroll in minimum essential health insurance coverage, and (2) require large employers to file a report with the Department of the Treasury on health insurance coverage provided to their full-time employees. Repeals provisions of the Patient Protection and Affordable Care Act (PPACA) that: (1) limit the annual deductible on health plans offered in the small group market, (2) deem catastrophic plans to meet essential health benefits coverage requirements for certain individuals, and (3) impose an annual fee on health insurance entities. Deems high deductible health plans to meet essential health benefits coverage requirements if the enrollee has established a health savings account. Amends the Public Health Service Act to repeal the limitation on premium rate variance by age in the individual or small group market. Repeals the prohibitions on payments for over-the-counter medications from health savings accounts, medical savings accounts, and health flexible spending arrangements. Repeals the $2,500 annual limit on employee contributions by salary reduction to a health flexible spending arrangement under a cafeteria plan. Allows a health plan to maintain its status as a grandfathered health plan regardless of any modification to cost-sharing, employer contribution rates, or covered benefits. Makes this allowance effective as if included in PPACA. 

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Small Business 
Health Relief Act of 2015''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
        TITLE I--MAKING COVERAGE AFFORDABLE FOR SMALL BUSINESSES

Sec. 101. Protecting American jobs and wages.
Sec. 102. Increasing flexibility for small businesses.
Sec. 103. Increasing choices for Americans.
Sec. 104. Protecting patients from higher premiums.
Sec. 105. Ensuring affordable coverage.
                 TITLE II--INCREASING CONSUMER CONTROL

Sec. 201. Repeal of restriction on over-the-counter medicines.
Sec. 202. Repeal of the annual cap.
       TITLE III--ALLOWING INDIVIDUALS TO KEEP COVERAGE THEY LIKE

Sec. 301. Allowing individuals to keep the coverage they have if they 
                            like it.

        TITLE I--MAKING COVERAGE AFFORDABLE FOR SMALL BUSINESSES

SEC. 101. PROTECTING AMERICAN JOBS AND WAGES.

    (a) Repeal of Shared Responsibility Payment for Employers Regarding 
Health Coverage.--
            (1) In general.--Chapter 43 of the Internal Revenue Code of 
        1986 is amended by striking section 4980H.
            (2) Conforming amendments.--
                    (A) The table of sections for chapter 43 of the 
                Internal Revenue Code of 1986 is amended by striking 
                the item relating to section 4980H.
                    (B) Section 1311(d)(4)(I) of the Patient Protection 
                and Affordable Care Act is amended by inserting ``and'' 
                at the end of clause (i) and by striking clause (ii).
                    (C) Section 1332(a)(2)(D) of such Act is amended by 
                striking ``36B, 4980H, and 5000A'' and inserting ``36B 
                and 5000A''.
                    (D) Section 1411(e)(4)(B) of such Act is amended by 
                striking clause (iii).
                    (E) Section 1411(f) of such Act is amended to read 
                as follows:
    ``(f) Appeals and Redeterminations.--The Secretary, in consultation 
with the Secretary of the Treasury, the Secretary of Homeland Security, 
and the Commissioner of Social Security, shall establish procedures by 
which the Secretary or one of such other Federal officers--
            ``(1) hears and makes decisions with respect to appeals of 
        any determination under subsection (e); and
            ``(2) redetermines eligibility on a periodic basis in 
        appropriate circumstances.''.
                    (F) Section 1411 of such Act is amended by striking 
                subsection (i).
                    (G) Section 1412(a)(2) of such Act is amended to 
                read as follows:
            ``(2) the Secretary notifies the Exchange and the Secretary 
        of the Treasury of the advance determinations; and''.
                    (H) Section 1513 of such Act is amended by striking 
                subsection (c).
            (3) Effective date.--The amendments made by this subsection 
        shall apply to months after December 31, 2013.
    (b) Repeal of Reporting of Employer Health Insurance Coverage.--
            (1) In general.--Subpart D of part III of subchapter A of 
        chapter 61 of the Internal Revenue Code of 1986 is amended by 
        striking section 6056.
            (2) Conforming amendments.--
                    (A) Section 6724(d)(1)(B) of the Internal Revenue 
                Code of 1986 is amended by inserting ``or'' at the end 
                of clause (xxiii), by striking ``, or'' at the end of 
                clause (xxiv) and inserting a period, and by striking 
                clause (xxv).
                    (B) Section 6724(d)(2) of such Code is amended by 
                inserting ``or'' at the end of subparagraph (FF), by 
                striking ``, or'' at the end of subparagraph (GG) and 
                inserting a period, and by striking subparagraph (HH).
            (3) Effective date.--The amendments made by this subsection 
        shall apply to periods beginning after December 31, 2013.

SEC. 102. INCREASING FLEXIBILITY FOR SMALL BUSINESSES.

    Section 1302(c)(2) of the Patient Protection and Affordable Care 
Act (Public Law 111-148) is repealed.

SEC. 103. INCREASING CHOICES FOR AMERICANS.

    (a) Qualified Health Plan Coverage Satisfied by High Deductible 
Health Plan With Health Savings Account.--Section 1302(e) of the 
Patient Protection and Affordable Care Act (42 U.S.C. 18022(e)) is 
amended to read as follows:
    ``(e) High Deductible Health Plan With Health Savings Account.--A 
health plan not providing a bronze, silver, gold, or platinum level of 
coverage shall be treated as meeting the requirements of subsection (d) 
with respect to any plan year for any enrollee if the plan meets the 
requirements for a high deductible health plan under section 223(c)(2) 
of the Internal Revenue Code of 1986 and such enrollee has established 
a health savings account (as defined in section 223(d)(1) of such Code) 
in relation to such plan.''.
    (b) Conforming Amendments.--
            (1) Subparagraph (C) of section 1312(d)(3) of the Patient 
        Protection and Affordable Care Act (42 U.S.C. 18032(d)(3)) is 
        amended by striking ``, except'' and all that follows through 
        ``1302(e)(2)''.
            (2) Subparagraph (A) of section 36B(c)(3) of the Internal 
        Revenue Code of 1986, as added by section 1401(a) of the 
        Patient Protection and Affordable Care Act (Public Law 111-148) 
        is amended by striking ``, except'' and all that follows 
        through ``such Act''.
            (3) Subparagraph (B) of section 1334(c)(1) of the Patient 
        Protection and Affordable Care Act (42 U.S.C. 18054(c)(1)) is 
        amended by striking ``and catastrophic coverage''.

SEC. 104. PROTECTING PATIENTS FROM HIGHER PREMIUMS.

    Section 9010 of the Patient Protection and Affordable Care Act 
(Public Law 111-148), as amended by section 10905 of such Act, is 
repealed.

SEC. 105. ENSURING AFFORDABLE COVERAGE.

    Section 2701(a)(1)(A)(iii) of the Public Health Service Act (42 
U.S.C. 300(a)(1)(A)(iii)), as added by section 1201 of the Patient 
Protection and Affordable Care Act (Public Law 111-148), is amended by 
striking ``, except'' and all that follows through ``2707(c))''.

                 TITLE II--INCREASING CONSUMER CONTROL

SEC. 201. REPEAL OF RESTRICTION ON OVER-THE-COUNTER MEDICINES.

    (a) HSAs.--Section 223(d)(2)(A) of the Internal Revenue Code of 
1986 is amended by striking the last sentence thereof.
    (b) Archer MSAs.--Section 220(d)(2)(A) of the Internal Revenue Code 
of 1986 is amended by striking the last sentence thereof.
    (c) Health Flexible Spending Arrangements and Health Reimbursement 
Arrangements.--Section 106 of the Internal Revenue Code of 1986 is 
amended by striking subsection (f).
    (d) Effective Date.--
            (1) Distributions from savings accounts.--The amendments 
        made by subsections (a) and (b) shall apply to amounts paid 
        with respect to taxable years beginning after December 31, 
        2014.
            (2) Reimbursements.--The amendment made by subsection (c) 
        shall apply to expenses incurred with respect to taxable years 
        beginning after December 31, 2014.

SEC. 202. REPEAL OF THE ANNUAL CAP.

    (a) In General.--Section 125 of the Internal Revenue Code of 1986 
is amended by striking subsection (i) and by redesignating subsections 
(j) and (k) as subsections (i) and (j), respectively.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.

       TITLE III--ALLOWING INDIVIDUALS TO KEEP COVERAGE THEY LIKE

SEC. 301. ALLOWING INDIVIDUALS TO KEEP THE COVERAGE THEY HAVE IF THEY 
              LIKE IT.

    (a) In General.--Section 1251(a)(2) of the Patient Protection and 
Affordable Care Act (42 U.S.C. 18011) is amended--
            (1) by striking ``Except as provided in paragraph (3),'' 
        and inserting the following:
                    ``(A) In general.--Except as provided in paragraphs 
                (3) and (4),''; and
            (2) by adding at the end the following:
                    ``(B) Protecting employers and consumers with 
                grandfathered coverage.--
                            ``(i) In general.--A group health plan or 
                        health insurance coverage in which an 
                        individual is enrolled on or after March 23, 
                        2010, but before any plan year beginning not 
                        later than 1 year after the date of the 
                        enactment of this subparagraph, and which is 
                        deemed to be a grandfathered health plan under 
                        this section, shall continue to be considered a 
                        grandfathered health plan with respect to such 
                        individual regardless of any modification to 
                        the cost-sharing levels, employer contribution 
                        rates, or covered benefits under such plan or 
                        coverage as otherwise permitted under this Act 
                        (and the amendments made by this Act).
                            ``(ii) Regulations.--The Secretary shall 
                        promulgate regulations to clarify the 
                        application of clause (i) to a plan or coverage 
                        that continues to be a grandfathered health 
                        plan pursuant to such clause.''.
    (b) Effective Date; Previously Promulgated Regulations Voided.--
            (1) Effective date.--The amendments made by this section 
        shall take effect as if included in the enactment of the 
        Patient Protection and Affordable Care Act.
            (2) Previously promulgated regulations voided.--Any 
        regulations relating to section 1251(a)(2) of such Act 
        promulgated before the date of the enactment of this Act shall 
        have no force or effect.