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(d) MANUFACTURER OF TAXABLE NICOTINE.—Sec-
tion 5702 of such Code, as amended by subsection (b), 
is further amended by adding at the end the following new 
subsection: 
‘‘(r) MANUFACTURER OF TAXABLE NICOTINE.— 
‘‘(1) IN GENERAL.—Any person who extracts, 
concentrates, or synthesizes nicotine shall be treated 
as a manufacturer of taxable nicotine (and as manu-
facturing such taxable nicotine). 
‘‘(2) APPLICATION
OF
RULES
RELATED
TO 
MANUFACTURERS
OF
TOBACCO
PRODUCTS.—Any 
reference to a manufacturer of tobacco products, or 
to manufacturing tobacco products, shall be treated 
as including a reference to a manufacturer of tax-
able nicotine, or to manufacturing taxable nicotine, 
respectively.’’. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to articles manufactured or 
imported in calendar quarters beginning more than 
90 days after the date of the enactment of this Act. 
(2) TRANSITION RULE FOR PERMIT AND BOND 
REQUIREMENTS.—A person which is lawfully en-
gaged in business as a manufacturer or importer of 
taxable nicotine (within the meaning of subchapter 
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A of chapter 52 of the Internal Revenue Code of 
1986, as amended by this section) on the date of the 
enactment of this Act, first becomes subject to the 
requirements of subchapter B of chapter 52 of such 
Code by reason of the amendments made by this 
section, and submits an application under such sub-
chapter B to engage in such business not later than 
90 days after the date of the enactment of this Act, 
shall not be denied the right to carry on such busi-
ness by reason of such requirements before final ac-
tion on such application. 
TITLE VI—FURTHER HEALTH 
INVESTMENTS 
SEC. 
601. 
WAIVING 
MEDICARE 
COINSURANCE 
FOR 
COLORECTAL CANCER SCREENING TESTS. 
Section 1833(a) of the Social Security Act (42 U.S.C. 
1395l(a)) is amended— 
(1) in the second sentence, by striking ‘‘section 
1834(0)’’ and inserting ‘‘section 1834(o)’’; 
(2) by moving such second sentence 2 ems to 
the left; and 
(3) by inserting the following third sentence fol-
lowing such second sentence: ‘‘For services furnished 
on or after January 1, 2024, paragraph (1)(Y) shall 
apply with respect to a colorectal cancer screening 
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test regardless of the code that is billed for the es-
tablishment of a diagnosis as a result of the test, or 
for the removal of tissue or other matter or other 
procedure that is furnished in connection with, as a 
result of, and in the same clinical encounter as the 
screening test.’’. 
SEC. 602. SAFE HARBOR FOR HIGH DEDUCTIBLE HEALTH 
PLANS WITHOUT DEDUCTIBLE FOR CERTAIN 
INHALERS. 
(a) IN GENERAL.—Section 223(c)(2)(C) of the Inter-
nal Revenue Code of 1986 is amended— 
(1) by striking ‘‘for preventive care’’ and insert-
ing ‘‘for one or more of the following: 
‘‘(i) Preventive care’’, and 
(2) by adding at the end the following new 
clause: 
‘‘(ii) Inhalers or nebulizers for treat-
ment of any chronic lung disease (and any 
medicine or drug which is delivered 
through such inhaler or nebulizer for treat-
ment of such disease).’’. 
(b) CONFORMING AMENDMENT.—The heading for 
section 223(c)(2)(C) of such Code is amended by striking 
‘‘PREVENTIVE CARE DEDUCTIBLE’’ and inserting ‘‘CER-
TAIN DEDUCTIBLES’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after the date 
of the enactment of this Act. 
Passed the House of Representatives February 28, 
2020. 
Attest: 
CHERYL L. JOHNSON, 
Clerk. 
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