To provide for fiscal accountability for new direct funding under the Patient Protection and Affordable Care Act by converting its direct funding into authorizations of appropriations and by rescinding unobligated direct funding.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Healthcare Fiscal Accountability Act 
of 2011''.

SEC. 2. CONVERTING PPACA DIRECT FUNDING TO AUTHORIZATIONS OF 
              APPROPRIATIONS AND RESCINDING UNOBLIGATED PPACA DIRECT 
              FUNDING.

    (a) In General.--Notwithstanding any other provision of law, for 
each provision described in column 1 in the table specified in 
subsection (b), the following rules shall apply:
            (1) Direct appropriations.--
                    (A) Conversion to authorizations of 
                appropriations.--For each such provision that provides 
                for a direct appropriation of funds for fiscal year 
                2012 or a subsequent fiscal year and for which special 
                rule #1 or special rule #2 does not apply under column 
                3 of such table, such appropriation is deemed only to 
                be an authorization of appropriations and amounts are 
                available under such provision only pursuant to 
                appropriations made after the date of the enactment of 
                this Act.
                    (B) Rescission of unobligated appropriations.--Of 
                the funds available pursuant to a direct appropriation 
                under such provision for which special rule #1 or 
                special rule #2 does not apply under column 3 of such 
                table, the unobligated balance is rescinded.
            (2) Fund transfers.--
                    (A) Conversion to authorization of transfer subject 
                to appropriations.--For each such provision that 
                provides for a transfer of funds for fiscal year 2012 
                or a subsequent fiscal year, such transfer is deemed 
                only to be an authorization of such transfer in such 
                amounts as are provided in advance in appropriations 
                acts enacted after the date of the enactment of this 
                Act.
                    (B) Restoration of transferred funds.--Amounts 
                transferred under such provision which have not been 
                obligated as of the date of the enactment of this Act 
                shall be restored to the Trust Fund or other fund from 
                which they were transferred.
            (3) Special rules.--
                    (A) Special rule #1 for certain extensions of 
                appropriations beginning after fiscal year 2011.--For 
                each such provision for which column 3 of such table 
                specifies that special rule #1 applies, the amendment 
                (or amendments) made by the section in column 2 is 
                repealed and such provision is restored as if PPACA had 
                not been enacted.
                    (B) Special rule #2 for certain extensions of 
                appropriations beginning before fiscal year 2012.--For 
                each such provision for which column 3 of such table 
                specifies that special rule #2 applies--
                            (i) the amendment (or amendments) made by 
                        the section in column 2 is repealed and such 
                        provision is restored as if PPACA had not been 
                        enacted, except that such repeal shall not 
                        apply to fiscal year 2010 or fiscal year 2011; 
                        and
                            (ii) of the funds available pursuant to the 
                        operation of such amendment (or amendments) for 
                        fiscal year 2010 or fiscal year 2011, the 
                        unobligated balance is rescinded.
    (b) Table.--The table specified in this subsection is as follows 
(with provisions listed in the order in which they, or the section 
amending such provision, appear in PPACA, followed by provisions in 
HCERA):


----------------------------------------------------------------------------------------------------------------
   Column 1: Provision containing       Column 2: Amendatory section (if    Column 3: Special rule (if any) that
  direct appropriation or transfer         any) in PPACA or other law                      applies
----------------------------------------------------------------------------------------------------------------
Section 2793(e)(1) of PHSA            as added by 1002 of PPACA             ....................................
----------------------------------------------------------------------------------------------------------------
Section 2974(c)(2)(A) of PHSA         as added by 1003 of PPACA             ....................................
----------------------------------------------------------------------------------------------------------------
Section 1101(g)(1) of PPACA           ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 1102(e) of PPACA              ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 1311(a)(1) of PPACA           ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 1322(g) of PPACA              ....................................  ....................................
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Section 1323(c)(1) of PPACA           as inserted by 1204(a) of HCERA       ....................................
----------------------------------------------------------------------------------------------------------------
Section 6071(h) of the Deficit        as amended by section 2403(a)(1) of   ....................................
 Reduction Act of 2005 (Public Law     PPACA
 109-171)
----------------------------------------------------------------------------------------------------------------
Section 2405 of PPACA                 ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 1139B(e) of SSA               as inserted by 2701 of PPACA          ....................................
----------------------------------------------------------------------------------------------------------------
Section 2707(e)(1)(A) of PPACA        ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 1900(f)(3) of SSA             as added by section 2801(a)(5)(C) of  ....................................
                                       PPACA
----------------------------------------------------------------------------------------------------------------
Section 511(j)(1) of SSA              as added by section 2951 of PPACA     ....................................
----------------------------------------------------------------------------------------------------------------
Section 513(f) of SSA                 as added by section 2953 of PPACA     ....................................
----------------------------------------------------------------------------------------------------------------
Section 510(d) of SSA                 as amended by section 2954 of PPACA   special rule #2
----------------------------------------------------------------------------------------------------------------
Section 3014(c) of PPACA              ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 1115A(f) of SSA               as inserted by section 3021(a) of     ....................................
                                       PPACA
----------------------------------------------------------------------------------------------------------------
Section 1866E(h) of SSA               as inserted by section 3024 of PPACA  ....................................
----------------------------------------------------------------------------------------------------------------
Section 3026(f) of PPACA              ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 5007(f)(1) of the Deficit     as amended by section 3027(b)(1) of   ....................................
 Reduction Act of 2005 (Public Law     PPACA
 109-171)
----------------------------------------------------------------------------------------------------------------
Section 3113(e) of PPACA              ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 119(a)(1)(B) of the Medicare  as amended by section 3306(a) of      ....................................
 Improvements for Patients and         PPACA
 Providers Act of 2008 (Public Law
 110-275)
----------------------------------------------------------------------------------------------------------------
Section 119(b)(1)(B) of the Medicare  as amended by section 3306(b) of      ....................................
 Improvements for Patients and         PPACA
 Providers Act of 2008 (Public Law
 110-275)
----------------------------------------------------------------------------------------------------------------
Section 119(c)(1)(B) of the Medicare  as amended by section 3306(c) of      ....................................
 Improvements for Patients and         PPACA
 Providers Act of 2008 (Public Law
 110-275)
----------------------------------------------------------------------------------------------------------------
Section 119(d)(2) of the Medicare     as amended by section 3306(d) of      ....................................
 Improvements for Patients and         PPACA
 Providers Act of 2008 (Public Law
 110-275)
----------------------------------------------------------------------------------------------------------------
Section 1899A(m) of SSA               as added by section 3403 and amended  ....................................
                                       by section 10320(a) of PPACA
----------------------------------------------------------------------------------------------------------------
Section 4002(b) of PPACA              ....................................  ....................................
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Section 4101(a)(5) of PPACA           ....................................  ....................................
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Section 4108(f) of PPACA              ....................................  ....................................
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Section 4202(b)(4) of PPACA           ....................................  ....................................
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Section 4204(e)(3) of PPACA           ....................................  ....................................
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Section 1139A(e)(8) of SSA            as amended by section 4306 of PPACA   ....................................
----------------------------------------------------------------------------------------------------------------
Section 2008(c)(1) of SSA             as added by section 5507(a) of PPACA  ....................................
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Section 501(c)(1)(A) of SSA           as amended by section 5507(b) of      special rule #2
                                       PPACA
----------------------------------------------------------------------------------------------------------------
Section 340H(g) of the PHSA           as added by section 5508(c) of PPACA  ....................................
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Section 5509(d)(1) of PPACA           ....................................  ....................................
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Section 6201(b)(2) of PPACA           ....................................  ....................................
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Section 1183(a) of SSA                as added by section 6301(d) of PPACA  ....................................
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Section 9511(b)(1) of the Internal    as added by section 6301(e)(1)(A) of  ....................................
 Revenue Code of 1986                  PPACA
----------------------------------------------------------------------------------------------------------------
Section 1817(k)(7) of SSA             as added by section 6402(i) of PPACA  ....................................
----------------------------------------------------------------------------------------------------------------
Section 6021(d)(3) of the Deficit     as amended by section 8002(d)(2)      special rule #2
 Reduction Act of 2005 (Public Law     PPACA
 107-171)
----------------------------------------------------------------------------------------------------------------
Section 9023(e)(10) of PPACA          ....................................  ....................................
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Section of 2104(a) of SSA             as amended by section 10203(d)(1) of  special rule #1
                                       PPACA
----------------------------------------------------------------------------------------------------------------
Section 2104(n)(2)(A) of SSA          as amended by section 10203(d)(2)(B)  special rule #1
                                       of PPACA
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Section 2113(g) of SSA                as amended by section                 special rule #1
                                       10203(d)(2)(E)(ii) of PPACA
----------------------------------------------------------------------------------------------------------------
Section 10214 of PPACA                ....................................  ....................................
----------------------------------------------------------------------------------------------------------------
Section 1881A (b)(7) of SSA           as inserted by section 10323(a) of    ....................................
                                       PPACA
----------------------------------------------------------------------------------------------------------------
Section 2009(e)(1) of SSA             as added by section 10323(b) of       ....................................
                                       PPACA
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Section 10502(a) of PPACA             ....................................  ....................................
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Section 10503(b) of PPACA             ....................................  ....................................
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Section 10503(c) of PPACA             ....................................  ....................................
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Section 1005(b) of HCERA              ....................................  ....................................
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Section 1817(k)(8) of SSA             as added by section 1303(a) of HCERA  ....................................
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    (c) Definitions.--In this section:
            (1) The term ``PPACA'' means the Patient Protection and 
        Affordable Care Act (Public Law 111-148).
            (2) The term ``HCERA'' means the Health Care and Education 
        Reconciliation Act of 2010 (Public Law 111-152).
            (3) The term ``SSA'' means the Social Security Act.
            (4) The term ``PHSA'' means the Public Health Service Act.

Summary: Healthcare Fiscal Accountability Act of 2011 - Amends the Patient Protection and Affordable Care Act (PPACA) to convert specified funding under such Act from a direct appropriation to an authorization of appropriations or from a transfer to an authorization of such transfer, including funding for: (1) the establishment of a temporary high-risk pool for uninsured individuals with preexisting conditions, (2) the establishment of a temporary reinsurance program for early retirees, (3) health insurance exchanges, and (4) the Prevention and Public Health Fund. Rescinds or restores the unobligated balances of funds available pursuant to such direct appropriations or transfers, respectively. Repeals provisions of PPACA, as if such provisions had not been enacted, that appropriate funds to the Children's Health Insurance Program for allotments to states, the Child Enrollment Contingency Fund, and outreach and enrollment grants. Repeals provisions of PPACA appropriating funds, except with respect to FY2010 or FY2011, for: (1) allotments to states for abstinence education, (2) special projects of regional and national significance for the development and support of family-to-family health information centers for families of children with disabilities or special health care needs, and (3) the National Clearinghouse for Long-Term Care Information. Rescinds the unobligated portion of funds available pursuant to such provisions for FY2010-FY2011.