172
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 ‘‘or (c)’’ and 
inserting ‘‘(c), or (d)’’; and 
(2) by adding at the end the following new sub-
section: 
‘‘(d) The provisions of this title shall not apply to 
any arrangement forming a part of a State health security 
program established pursuant to section 101(b) of the 
American Health Security Act of 2003.’’.
173
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 2003.’’. 
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. 519. (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 2003.
174
‘‘(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 1 
or more employers and includes an employer or fund 
that is financially at risk for the provision of work-
ers 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.’’.
175
(b) CLERICAL AMENDMENT.—The table of contents 
in section 1 of such Act is amended by inserting after the 
item relating to section 518 the following new items:
‘‘Sec. 519. 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 paragraphs (8) and 
(9) as paragraphs (7) and (8), respectively. 
(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.
176
(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, 2005. 
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 of 1996, other 
than subtitles D and H of title III 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. 
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 
repealed and the items relating to such part in the table 
of contents in section 1 of such Act are repealed.
177
(b) CONFORMING AMENDMENT.—Section 514(b) of 
such Act (29 U.S.C. 1144(b)) is amended by striking 
paragraph (9). 
SEC. 1003. REPEAL OF CERTAIN PROVISIONS IN THE PUB-
LIC HEALTH SERVICE ACT AND RELATED 
PROVISIONS. 
(a) IN GENERAL.—Titles XXII and XXVII of the 
Public Health Service Act are repealed. 
(b) ADDITIONAL AMENDMENTS.—
(1) Section 1301(b) of such Act (42 U.S.C. 
300e(b)) is amended by striking paragraph (6). 
(2) Sections 104 and 191 of the Health Insur-
ance Portability and Accountability Act of 1996 are 
repealed. 
SEC. 1004. EFFECTIVE DATE OF TITLE. 
The amendments made by this title shall take effect 
January 1, 2005.
Æ