170
(A) internal revenue taxes have been deter-
mined, or customs duties liquidated, with re-
spect to such article before such date pursuant
to a request made under the 1st proviso of sec-
tion 3(a) of such Act, or
(B) such article is held on such date under
the supervision of a customs officer pursuant to
the 2d proviso of such section 3(a).
(6) 
DEFINITIONS.—For 
purposes 
of 
this
subsection—
(A) IN GENERAL.—Terms used in this sub-
section which are also used in section 5702 of
the Internal Revenue Code of 1986 shall have
the respective meanings such terms have in
such section.
(B) SECRETARY.—The term ‘‘Secretary’’
means the Secretary of the Treasury or his del-
egate.
(7) CONTROLLED
GROUPS.—Rules similar to
the rules of section 5061(e)(3) of such Code shall
apply for purposes of this subsection.
(8) 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
171
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 para-
graph (1) as the person to whom a credit or refund
under such provisions may be allowed or made.
TITLE IX—CONFORMING AMEND-
MENTS TO THE EMPLOYEE
RETIREMENT INCOME SECU-
RITY ACT OF 1974
SEC. 901. ERISA INAPPLICABLE TO HEALTH COVERAGE AR-
RANGEMENTS UNDER STATE HEALTH SECU-
RITY PROGRAMS.
Section 4 of the Employee Retirement Income Secu-
rity Act of 1974 (29 U.S.C. 1003) is amended—
(1) in subsection (a), by striking ‘‘subsection
(b)’’ and inserting ‘‘subsections (b) and (c)’’; and
(2) by adding at the end the following new sub-
section:
‘‘(c) The provisions of this title shall not apply to any
arrangement forming a part of a State health security pro-
gram established pursuant to section 101(b) of the Amer-
ican Health Security Act of 1999.’’.
172
SEC. 902. EXEMPTION OF STATE HEALTH SECURITY PRO-
GRAMS FROM ERISA PREEMPTION.
Section 514(b) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1144(b)) is amended by
adding at the end the following new paragraph:
‘‘(10) Subsection (a) of this section shall not apply
to State health security programs established pursuant to
section 101(b) of the American Health Security Act of
1999.’’.
SEC. 903. PROHIBITION OF EMPLOYEE BENEFITS DUPLICA-
TIVE OF BENEFITS UNDER STATE HEALTH
SECURITY 
PROGRAMS; 
COORDINATION 
IN
CASE OF WORKERS’ COMPENSATION.
(a) IN GENERAL.—Part 5 of subtitle B of title I of
the Employee Retirement Income Security Act of 1974 is
amended by adding at the end the following new section:
‘‘PROHIBITION OF EMPLOYEE BENEFITS DUPLICATIVE OF
STATE HEALTH SECURITY PROGRAM BENEFITS; CO-
ORDINATION IN CASE OF WORKERS’ COMPENSATION
‘‘SEC. 518. (a) Subject to subsection (b), no employee
benefit plan may provide benefits which duplicate payment
for any items or services for which payment may be made
under a State health security program established pursu-
ant to section 101(b) of the American Health Security Act
of 1999.
173
‘‘(b)(1) Each workers compensation carrier that is
liable (or would be liable but for the enactment of the
American Health Security Act) for payment for workers
compensation services furnished in a State shall reimburse
the State health security plan for the State in which the
services are furnished for the cost of such services.
‘‘(2) In this subsection:
‘‘(A) The term ‘workers compensation carrier’
means an insurance company that underwrites work-
ers compensation medical benefits with respect to
one or more employers and includes an employer or
fund that is financially at risk for the provision of
workers compensation medical benefits.
‘‘(B) The term ‘workers compensation medical
benefits’ means, with respect to an enrollee who is
an employee subject to the workers compensation
laws of a State, the comprehensive medical benefits
for work-related injuries and illnesses provided for
under such laws with respect to such an employee.
‘‘(C) The term ‘workers compensation services’
means items and services included in workers com-
pensation medical benefits and includes items and
services (including rehabilitation services and long-
term-care services) commonly used for treatment of
work-related injuries and illnesses.’’.
174
(b) CLERICAL AMENDMENT.—The table of contents
in section 1 of such Act is amended by inserting after the
item relating to section 517 the following new items:
‘‘Sec. 518. Prohibition of employee benefits duplicative of state health security
program benefits; coordination in case of workers’ compensa-
tion.’’.
SEC. 904. REPEAL OF CONTINUATION COVERAGE REQUIRE-
MENTS UNDER ERISA AND CERTAIN OTHER
REQUIREMENTS 
RELATING 
TO 
GROUP
HEALTH PLANS.
(a) IN GENERAL.—Part 6 of subtitle B of title I of
the Employee Retirement Income Security Act of 1974
(29 U.S.C. 1161 et seq.) is repealed.
(b) CONFORMING AMENDMENTS.—
(1) Section 502(a) of such Act (29 U.S.C.
1132(a)) is amended—
(A) by striking paragraph (7); and
(B) by redesignating paragraph (8) as
paragraph (7).
(2) Section 502(c)(1) of such Act (29 U.S.C.
1132(c)(1)) is amended by striking ‘‘paragraph (1)
or (4) of section 606 or’’.
(3) Section 4301(c)(4) of the Omnibus Budget
Reconciliation Act of 1993 (Public Law 103–66; 107
Stat. 377) and the amendments made thereby are
repealed.
175
(4) The table of contents in section 1 of the
Employee Retirement Income Security Act of 1974
is amended by striking the items relating to part 6
of subtitle B of title I of such Act.
SEC. 905. EFFECTIVE DATE OF TITLE.
The amendments made by this title shall take effect
January 1, 2001.
TITLE X—ADDITIONAL
CONFORMING AMENDMENTS
SEC. 1001. REPEAL OF CERTAIN PROVISIONS IN INTERNAL
REVENUE CODE OF 1986.
The provisions of titles III and IV of the Health In-
surance Portability and Accountability Act, other than
subtitles D and H and section 342, are repealed and the
provisions of law that were amended or repealed by such
provisions are hereby restored as if such provisions had
not been enacted.
(c) RELATED AMENDMENTS.—Strike subsections (l)
and (m) of section 401 of the Health Insurance Portability
and Accountability Act of 1996.
SEC. 1002. REPEAL OF CERTAIN PROVISIONS IN THE EM-
PLOYEE 
RETIREMENT 
INCOME 
SECURITY
ACT OF 1974.
(a) IN GENERAL.—Part 7 of subtitle B of title I of
the Employee Retirement Income Security Act of 1974 is