SECTION 1. EXTENSION OF FUNDING FOR REOPENING ENROLLMENT UNDER THE 
              PREEXISTING CONDITION INSURANCE PROGRAM.

    (a) In General.--Subsection (g)(1) of section 1101 of the Patient 
Protection and Affordable Care Act (42 U.S.C. 18001) is amended by 
striking ``Such funds'' and inserting the following: ``In addition to 
the funds appropriated under the previous sentence, there is 
appropriated to the Secretary, out of any moneys in the Treasury not 
otherwise appropriated, $2,800,000,000 to pay claims (and 
administrative costs) described in such sentence. Funds appropriated 
under this paragraph''.
    (b) 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 
1101, but only to the extent consistent with the limitation imposed 
under subsection (g)(4) of such section.
    (c) Construction.--Nothing in this section shall be construed as 
changing the application of subsection (g)(3) of such section (relating 
to termination of authority).

SEC. 2. IMMEDIATE ACCESS TO HEALTH CARE FOR SICK AMERICANS.

    (a) In General.--Section 1101(d) of the Patient Protection and 
Affordable Care Act (42 U.S.C. 18001(d)) is amended--
            (1) in paragraph (1), by adding at the end ``and'';
            (2) by striking paragraph (2); and
            (3) by redesignating paragraph (3) as paragraph (2).
    (b) Effective Date.--The amendments made by subsection (a) 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 Act.

SEC. 3. INCREASE IN RATE OF EXCISE TAX ON CIGARETTES.

    (a) In General.--Section 5701(b)(1) of the Internal Revenue Code of 
1986 is amended by inserting ``($52.33 per thousand in the case of 
cigarettes removed after December 31, 2013 and before January 1, 
2024)'' after ``$50.33 per thousand''.
    (b) Floor Stocks Taxes.--
            (1) Imposition of tax.--On cigarettes described in section 
        5701(b)(1) of the Internal Revenue Code of 1986 manufactured in 
        or imported into the United States which are removed before 
        January 1, 2014, and held on such date for sale by any person, 
        there is hereby imposed a tax in an amount equal to the excess 
        of--
                    (A) the tax which would be imposed under section 
                5701 of such Code on the article if the article had 
                been removed on such date, over
                    (B) the prior tax (if any) imposed under section 
                5701 of such Code on such article.
            (2) Credit against tax.--Each person shall be allowed as a 
        credit against the taxes imposed by paragraph (1) an amount 
        equal to $500. Such credit shall not exceed the amount of taxes 
        imposed by paragraph (1) on January 1, 2014, for which such 
        person is liable.
            (3) Liability for tax and method of payment.--
                    (A) Liability for tax.--A person holding cigarettes 
                referred to in paragraph (1) on January 1, 2014, to 
                which any tax imposed by paragraph (1) applies shall be 
                liable for such tax.
                    (B) Method of payment.--The tax imposed by 
                paragraph (1) shall be paid in such manner as the 
                Secretary shall prescribe by regulations.
                    (C) Time for payment.--The tax imposed by paragraph 
                (1) shall be paid on or before May 1, 2014.
            (4) Articles in foreign trade zones.--Notwithstanding the 
        Act of June 18, 1934 (commonly known as the Foreign Trade Zone 
        Act, 48 Stat. 998, 19 U.S.C. 81a et seq.) or any other 
        provision of law, any article which is located in a foreign 
        trade zone on July 1, 2013, shall be subject to the tax imposed 
        by paragraph (1) if--
                    (A) internal revenue taxes have been determined, or 
                customs duties liquidated, with respect to such article 
                before such date pursuant to a request made under the 
                1st proviso of section 3(a) of such Act, or
                    (B) 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 2d proviso of such section 
                3(a).
            (5) Definitions.--For purposes of this subsection--
                    (A) In general.--Any term used in this subsection 
                which is also used in section 5702 of the Internal 
                Revenue Code of 1986 shall have the same meaning as 
                such term has in such section.
                    (B) Secretary.--The term ``Secretary'' means the 
                Secretary of the Treasury or the Secretary's delegate.
            (6) Controlled groups.--Rules similar to the rules of 
        section 5061(e)(3) of such Code shall apply for purposes of 
        this subsection.
            (7) Other laws applicable.--All provisions of law, 
        including penalties, applicable with respect to the taxes 
        imposed by section 5701 of such Code shall, insofar as 
        applicable and not inconsistent with the provisions of this 
        subsection, apply to the floor stocks taxes imposed by 
        paragraph (1), to the same extent as if such taxes were imposed 
        by such section 5701. The Secretary may treat any person who 
        bore the ultimate burden of the tax imposed by paragraph (1) as 
        the person to whom a credit or refund under such provisions may 
        be allowed or made.
    (c) Effective Date.--The amendments made by this section shall 
apply to articles removed (as defined in section 5702(j) of the 
Internal Revenue Code of 1986) after December 31, 2013.
Amends the Patient Protection and Affordable Care Act to: (1) direct the Secretary of Health and Human Services (HHS) to resume taking applications for participation in the temporary high-risk insurance program under such Act and to provide additional funding for such purpose, and (2) eliminate the six-month waiting period for program applicants previously covered under creditable health care coverage. Amends the Internal Revenue Code to increase the rate of the excise tax on small cigarettes to $52.33 per thousand for the period between 2014 and 2024. 
To amend section 1101 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 eligibility, to be funded through a temporary increase in the cigarette tax, and for other purposes.