105 
SEC. 204. INDIVIDUAL MANDATE. 
(a) IN GENERAL.—Section 5000A(c) of the Internal 
Revenue Code of 1986 is amended— 
(1) in paragraph (2)(B)(iii), by striking ‘‘2.5 
percent’’ and inserting ‘‘Zero percent’’, and 
(2) in paragraph (3)— 
(A) by striking ‘‘$695’’ in subparagraph 
(A) and inserting ‘‘$0’’, and 
(B) by striking subparagraph (D). 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after Decem-
ber 31, 2015. 
SEC. 205. EMPLOYER MANDATE. 
(a) IN GENERAL.— 
(1) Paragraph (1) of section 4980H(c) of the 
Internal Revenue Code of 1986 is amended by in-
serting ‘‘($0 in the case of months beginning after 
December 31, 2015)’’ after ‘‘$2,000’’. 
(2) Paragraph (1) of section 4980H(b) of the 
Internal Revenue Code of 1986 is amended by in-
serting ‘‘($0 in the case of months beginning after 
December 31, 2015)’’ after ‘‘$3,000’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after Decem-
ber 31, 2015.
106 
SEC. 206. REPEAL OF THE TAX ON EMPLOYEE HEALTH IN-
SURANCE PREMIUMS AND HEALTH PLAN 
BENEFITS. 
Section 4980I of the Internal Revenue Code of 1986 
is amended by adding at the end the following new sub-
section: 
‘‘(h) SHALL NOT APPLY.—No tax shall be imposed 
under this section with respect to any taxable period be-
ginning after December 31, 2019, and before January 1, 
2026.’’. 
SEC. 207. REPEAL OF TAX ON OVER-THE-COUNTER MEDICA-
TIONS. 
(a) HSAS.—Subparagraph (A) of section 223(d)(2) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘Such term’’ and all that follows through the period. 
(b) ARCHER MSAS.—Subparagraph (A) of section 
220(d)(2) of the Internal Revenue Code of 1986 is amend-
ed by striking ‘‘Such term’’ and all that follows through 
the period. 
(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec-
tion 106 of the Internal Revenue Code of 1986 is amended 
by striking subsection (f) and by redesignating subsection 
(g) as subsection (f). 
(d) EFFECTIVE DATES.—
107 
(1) 
DISTRIBUTIONS
FROM
SAVINGS
AC-
COUNTS.—The amendments made by subsections (a) 
and (b) shall apply to amounts paid with respect to 
taxable years beginning after December 31, 2016. 
(2) REIMBURSEMENTS.—The amendment made 
by subsection (c) shall apply to expenses incurred 
with respect to taxable years beginning after Decem-
ber 31, 2016. 
SEC. 208. REPEAL OF INCREASE OF TAX ON HEALTH SAV-
INGS ACCOUNTS. 
(a) HSAS.—Section 223(f)(4)(A) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘20 per-
cent’’ and inserting ‘‘10 percent’’. 
(b) ARCHER MSAS.—Section 220(f)(4)(A) of the In-
ternal Revenue Code of 1986 is amended by striking ‘‘20 
percent’’ and inserting ‘‘15 percent’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions made after Decem-
ber 31, 2016. 
SEC. 209. REPEAL OF LIMITATIONS ON CONTRIBUTIONS TO 
FLEXIBLE SPENDING ACCOUNTS. 
(a) IN GENERAL.—Section 125 of the Internal Rev-
enue Code of 1986 is amended by striking subsection (i).
108 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
SEC. 210. REPEAL OF MEDICAL DEVICE EXCISE TAX. 
Section 4191 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new sub-
section: 
‘‘(d) APPLICABILITY.—The tax imposed under sub-
section (a) shall not apply to sales after December 31, 
2016.’’. 
SEC. 211. REPEAL OF ELIMINATION OF DEDUCTION FOR 
EXPENSES ALLOCABLE TO MEDICARE PART D 
SUBSIDY. 
(a) IN GENERAL.—Section 139A of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new sentence: ‘‘This section shall not be taken 
into account for purposes of determining whether any de-
duction is allowable with respect to any cost taken into 
account in determining such payment.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2016.
109 
SEC. 212. REDUCTION OF INCOME THRESHOLD FOR DETER-
MINING MEDICAL CARE DEDUCTION. 
(a) IN GENERAL.—Subsection (a) of section 213 of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘10 percent’’ and inserting ‘‘5.8 percent’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
SEC. 213. REPEAL OF MEDICARE TAX INCREASE. 
(a) IN GENERAL.—Subsection (b) of section 3101 of 
the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(b) HOSPITAL INSURANCE.—In addition to the tax 
imposed by the preceding subsection, there is hereby im-
posed on the income of every individual a tax equal to 1.45 
percent of the wages (as defined in section 3121(a)) re-
ceived by such individual with respect to employment (as 
defined in section 3121(b)).’’. 
(b) SECA.—Subsection (b) of section 1401 of the In-
ternal Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘(b) HOSPITAL INSURANCE.—In addition to the tax 
imposed by the preceding subsection, there shall be im-
posed for each taxable year, on the self-employment in-
come of every individual, a tax equal to 2.9 percent of the
111 
‘‘(A) the sum of the monthly limitation 
amounts determined under subsection (c) with 
respect to the taxpayer and the taxpayer’s 
qualifying family members for such month, or 
‘‘(B) the amount paid for a qualified 
health plan for the taxpayer and the taxpayer’s 
qualifying family members for such month. 
‘‘(2) ELIGIBLE
COVERAGE
MONTH
REQUIRE-
MENT.—No amount shall be taken into account 
under subparagraph (A) or (B) of paragraph (1) 
with respect to any individual for any month unless 
such month is an eligible coverage month with re-
spect to such individual. 
‘‘(c) MONTHLY LIMITATION AMOUNTS.— 
‘‘(1) IN
GENERAL.—The monthly limitation 
amount with respect to any individual for any eligi-
ble coverage month during any taxable year is 1⁄12 
of— 
‘‘(A) $2,000 in the case of an individual 
who has not attained age 30 as of the begin-
ning of such taxable year, 
‘‘(B) $2,500 in the case of an individual 
who has attained age 30 but who has not at-
tained age 40 as of such time,
112 
‘‘(C) $3,000 in the case of an individual 
who has attained age 40 but who has not at-
tained age 50 as of such time, 
‘‘(D) $3,500 in the case of an individual 
who has attained age 50 but who has not at-
tained age 60 as of such time, and 
‘‘(E) $4,000 in the case of an individual 
who has attained age 60 as of such time. 
‘‘(2) LIMITATION
BASED
ON
MODIFIED
AD-
JUSTED GROSS INCOME.—The credit allowed under 
subsection (a) with respect to any taxpayer for any 
taxable year shall be reduced (but not below zero) by 
10 percent of the excess (if any) of— 
‘‘(A) the taxpayer’s modified adjusted 
gross 
income 
(as 
defined 
in 
section 
36B(d)(2)(B), as in effect for taxable years be-
ginning before January 1, 2020) for such tax-
able year, over 
‘‘(B) $75,000 (twice such amount in the 
case of a joint return). 
‘‘(3) OTHER LIMITATIONS.— 
‘‘(A) AGGREGATE DOLLAR LIMITATION.— 
The sum of the monthly limitation amounts 
taken into account under this section with re-
113 
spect to any taxpayer for any taxable year shall 
not exceed $14,000. 
‘‘(B) MAXIMUM NUMBER OF INDIVIDUALS 
TAKEN INTO ACCOUNT.—With respect to any 
taxpayer for any month, monthly limitation 
amounts shall be taken into account under this 
section only with respect to the 5 oldest individ-
uals with respect to whom monthly limitation 
amounts could (without regard to this subpara-
graph) otherwise be so taken into account. 
‘‘(d) ELIGIBLE COVERAGE MONTH.—For purposes of 
this section, the term ‘eligible coverage month’ means, 
with respect to any individual, any month if, as of the first 
day of such month, the individual meets the following re-
quirements: 
‘‘(1) The individual is covered by a health in-
surance coverage which is certified by the State in 
which such insurance is offered as coverage that 
meets the requirements for qualified health plans 
under subsection (f). 
‘‘(2) The individual is not eligible for— 
‘‘(A) coverage under a group health plan 
(within the meaning of section 5000(b)(1)) 
other than coverage under a plan substantially
114 
all of the coverage of which is of excepted bene-
fits described in section 9832(c), or 
‘‘(B) 
coverage 
described 
in 
section 
5000A(f)(1)(A). 
‘‘(3) The individual is either— 
‘‘(A) a citizen or national of the United 
States, or 
‘‘(B) a qualified alien (within the meaning 
of section 431 of the Personal Responsibility 
and Work Opportunity Reconciliation Act of 
1996 (8 U.S.C. 1641)). 
‘‘(4) The individual is not incarcerated, other 
than incarceration pending the disposition of 
charges. 
‘‘(e) QUALIFYING FAMILY MEMBER.—For purposes 
of this section, the term ‘qualifying family member’ 
means— 
‘‘(1) in the case of a joint return, the taxpayer’s 
spouse, 
‘‘(2) any dependent of the taxpayer, and 
‘‘(3) with respect to any eligible coverage 
month, any child (as defined in section 152(f)(1)) of 
the taxpayer who as of the end of the taxable year 
has not attained age 27 if such child is covered for 
such month under a qualified health plan which also
115 
covers the taxpayer (in the case of a joint return, ei-
ther spouse). 
‘‘(f) QUALIFIED HEALTH PLAN.—For purposes of 
this section, the term ‘qualified health plan’ means any 
health insurance coverage (as defined in section 9832(b)) 
if— 
‘‘(1) such coverage is offered in the individual 
health insurance market within a State (within the 
meaning of section 5000A(f)(1)(C)), 
‘‘(2) substantially all of such coverage is not of 
excepted benefits described in section 9832(c), 
‘‘(3) such coverage does not consist of short- 
term limited duration insurance (within the meaning 
of section 2791(b)(5) of the Public Health Service 
Act), 
‘‘(4) such coverage is not a grandfathered 
health plan (as defined in section 1251 of the Pa-
tient Protection and Affordable Care Act) or a 
grandmothered health plan (as defined in section 
36B(c)(3)(C) as in effect for taxable years beginning 
before January 1, 2020), and 
‘‘(5) such coverage does not include coverage 
for abortions (other than any abortion necessary to 
save the life of the mother or any abortion with re-
116 
spect to a pregnancy that is the result of an act of 
rape or incest). 
‘‘(g) SPECIAL RULES.— 
‘‘(1) MARRIED COUPLES MUST FILE JOINT RE-
TURN.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), if the taxpayer is married 
(within the meaning of section 7703) at the 
close of the taxable year, no credit shall be al-
lowed under this section to such taxpayer unless 
such taxpayer and the taxpayer’s spouse file a 
joint return for such taxable year. 
‘‘(B) EXCEPTION
FOR
CERTAIN
TAX-
PAYERS.—Subparagraph (A) shall not apply to 
any married taxpayer who— 
‘‘(i) is living apart from the taxpayer’s 
spouse at the time the taxpayer files the 
tax return, 
‘‘(ii) is unable to file a joint return be-
cause such taxpayer is a victim of domestic 
abuse or spousal abandonment, 
‘‘(iii) certifies on the tax return that 
such taxpayer meets the requirements of 
clauses (i) and (ii), and
118 
(b)(1)(B) with respect to any month shall not be 
taken into account in determining the deduction al-
lowed under section 213 except to the extent that 
such amounts exceed the amount described in sub-
section (b)(1)(A) with respect to such month. 
‘‘(4) COORDINATION WITH ADVANCE PAYMENTS 
OF CREDIT.—With respect to any taxable year— 
‘‘(A) the amount which would (but for this 
subsection) be allowed as a credit to the tax-
payer under subsection (a) shall be reduced 
(but not below zero) by the aggregate amount 
paid on behalf of such taxpayer under section 
1412 of the Patient Protection and Affordable 
Care Act for months beginning in such taxable 
year, and 
‘‘(B) the tax imposed by section 1 for such 
taxable year shall be increased by the excess (if 
any) of— 
‘‘(i) the aggregate amount paid on be-
half of such taxpayer under such section 
1412 for months beginning in such taxable 
year, over 
‘‘(ii) the amount which would (but for 
this subsection) be allowed as a credit to 
the taxpayer under subsection (a).
119 
‘‘(5) SPECIAL
RULES
FOR
QUALIFIED
SMALL 
EMPLOYER
HEALTH
REIMBURSEMENT
ARRANGE-
MENTS.— 
‘‘(A) IN GENERAL.—If the taxpayer or any 
qualifying family member of the taxpayer is 
provided a qualified small employer health reim-
bursement arrangement for an eligible coverage 
month, the sum determined under subsection 
(b)(1)(A) with respect to the taxpayer shall be 
reduced (but not below zero) by 1⁄12 of the per-
mitted 
benefit 
(as 
defined 
in 
section 
9831(d)(3)(C)) under such arrangement for 
each such month such arrangement is provided 
to such taxpayer. 
‘‘(B) 
QUALIFIED
SMALL
EMPLOYER 
HEALTH
REIMBURSEMENT
ARRANGEMENT.— 
For purposes of this paragraph, the term 
‘qualified small employer health reimbursement 
arrangement’ has the meaning given such term 
by section 9831(d)(2). 
‘‘(C) COVERAGE FOR LESS THAN ENTIRE 
YEAR.—In the case of an employee who is pro-
vided a qualified small employer health reim-
bursement arrangement for less than an entire 
year, subparagraph (A) shall be applied by sub-
120 
stituting ‘the number of months during the year 
for which such arrangement was provided’ for 
‘12’. 
‘‘(6) CERTAIN
RULES
RELATED
TO
NON-
QUALIFIED HEALTH PLANS.—The rules of section 
36B(c)(3)(D), as in effect for taxable years begin-
ning before January 1, 2020, shall apply with re-
spect to subsection (f)(5). 
‘‘(7) INFLATION ADJUSTMENT.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxable year beginning in a calendar year after 
2020, each dollar amount in subsection (c)(1), 
the $75,000 amount in subsection (c)(2)(B), 
and the dollar amount in subsection (c)(3)(A), 
shall be increased by an amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined— 
‘‘(I) by substituting ‘calendar 
year 2019’ for ‘calendar year 1992’ in 
subparagraph (B) thereof, and 
‘‘(II) by substituting for the CPI 
referred to section 1(f)(3)(A) the
121 
amount that such CPI would have 
been if the annual percentage increase 
in CPI with respect to each year after 
2019 had been one percentage point 
greater. 
‘‘(B) TERMS RELATED TO CPI.— 
‘‘(i) 
ANNUAL
PERCENTAGE
IN-
CREASE.—For purposes of subparagraph 
(A)(ii)(II), the term ‘annual percentage in-
crease’ means the percentage (if any) by 
which CPI for any year exceeds CPI for 
the prior year. 
‘‘(ii) OTHER TERMS.—Terms used in 
this paragraph which are also used in sec-
tion 1(f)(3) shall have the same meanings 
as when used in such section. 
‘‘(C) ROUNDING.—Any increase deter-
mined under subparagraph (A) shall be rounded 
to the nearest multiple of $50. 
‘‘(8) RULES
RELATED
TO
STATE
CERTIFI-
CATION OF QUALIFIED HEALTH PLANS.—A certifi-
cation shall not be taken into account under sub-
section (d)(1) unless such certification is made avail-
able to the public and meets such other require-
ments as the Secretary may provide.
122 
‘‘(9) REGULATIONS.—The Secretary may pre-
scribe such regulations and other guidance as may 
be necessary or appropriate to carry out this section 
and section 1412 of the Patient Protection and Af-
fordable Care Act.’’. 
(b) 
ADVANCE
PAYMENT
OF
CREDIT.—Section 
1412(f) of the Patient Protection and Affordable Care 
Act, as added by section 202, is amended to read as fol-
lows: 
‘‘(f) APPLICATION TO CERTAIN PLANS.—The Sec-
retary and the Secretary of the Treasury shall prescribe 
such regulations as each respective Secretary may deem 
necessary in order to establish and operate the advance 
payment program established under this section for indi-
viduals covered under qualified health plans (whether en-
rolled in through an Exchange or otherwise) in such a 
manner that protects taxpayer information (including 
names, taxpayer identification numbers, and other con-
fidential information), provides robust verification of all 
information necessary to establish eligibility of taxpayer 
for advance payments under this section, ensures proper 
and timely payments to appropriate health providers, and 
protects program integrity to the maximum extent fea-
sible.’’.
123 
(c) INCREASED PENALTY ON ERRONEOUS CLAIMS OF 
CREDIT.—Section 6676(a) of the Internal Revenue Code 
of 1986 is amended by inserting ‘‘(25 percent in the case 
of a claim for refund or credit relating to the health insur-
ance coverage credit under section 36B)’’. 
(d) REPORTING BY EMPLOYERS.—Section 6051(a) of 
such Code is amended by striking ‘‘and’’ at the end of 
paragraph (14), by striking the period at the end of para-
graph (15) and inserting ‘‘, and’’, and by inserting after 
paragraph (15) the following new paragraph: 
‘‘(16) each month with respect to which the em-
ployee is eligible for coverage described in section 
36B(d)(2) in connection with employment with the 
employer.’’. 
(e) COORDINATION WITH OTHER TAX BENEFITS.— 
(1) CREDIT FOR HEALTH INSURANCE COSTS OF 
ELIGIBLE
INDIVIDUALS.—Section 35(g) of such 
Code is amended by adding at the end the following 
new paragraph: 
‘‘(14) COORDINATION
WITH
HEALTH
INSUR-
ANCE COVERAGE CREDIT.— 
‘‘(A) IN GENERAL.—An eligible coverage 
month to which the election under paragraph 
(11) applies shall not be treated as an eligible 
coverage month (as defined in section 36B(d))
124 
for purposes of section 36B with respect to the 
taxpayer or any of the taxpayer’s qualifying 
family members (as defined in section 36B(e)). 
‘‘(B) COORDINATION WITH ADVANCE PAY-
MENTS
OF
HEALTH
INSURANCE
COVERAGE 
CREDIT.—In the case of a taxpayer who makes 
the election under paragraph (11) with respect 
to any eligible coverage month in a taxable year 
or on behalf of whom any advance payment is 
made under section 7527 with respect to any 
month in such taxable year— 
‘‘(i) the tax imposed by this chapter 
for the taxable year shall be increased by 
the excess, if any, of— 
‘‘(I) the sum of any advance pay-
ments made on behalf of the taxpayer 
under section 7527 and section 1412 
of the Patient Protection and Afford-
able Care Act, over 
‘‘(II) the sum of the credits al-
lowed under this section (determined 
without regard to paragraph (1)) and 
section 36B (determined without re-
gard to subsection (g)(4)(A) thereof) 
for such taxable year, and
125 
‘‘(ii) section 36B(g)(4)(B) shall not 
apply with respect to such taxpayer for 
such taxable year.’’. 
(2) TRADE OR BUSINESS DEDUCTION.—Section 
162(l) of such Code is amended by adding at the 
end the following new paragraph: 
‘‘(6) COORDINATION WITH HEALTH INSURANCE 
COVERAGE CREDIT.—The deduction otherwise allow-
able to a taxpayer under paragraph (1) for any tax-
able year shall be reduced (but not below zero) by 
the amount of the credit allowable to such taxpayer 
under section 36B (determined without regard to 
subsection (g)(4)(A) thereof) for such taxable year.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after Decem-
ber 31, 2019, in taxable years ending after such date. 
SEC. 215. MAXIMUM CONTRIBUTION LIMIT TO HEALTH SAV-
INGS ACCOUNT INCREASED TO AMOUNT OF 
DEDUCTIBLE AND OUT-OF-POCKET LIMITA-
TION. 
(a) SELF-ONLY COVERAGE.—Section 223(b)(2)(A) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘$2,250’’ and inserting ‘‘the amount in effect under 
subsection (c)(2)(A)(ii)(I)’’.
126 
(b) FAMILY COVERAGE.—Section 223(b)(2)(B) of 
such Code is amended by striking ‘‘$4,500’’ and inserting 
‘‘the amount in effect under subsection (c)(2)(A)(ii)(II)’’. 
(c) CONFORMING AMENDMENTS.—Section 223(g)(1) 
of such Code is amended— 
(1) by striking ‘‘subsections (b)(2) and’’ both 
places it appears and inserting ‘‘subsection’’, and 
(2) in subparagraph (B), by striking ‘‘deter-
mined by’’ and all that follows through ‘‘ ‘calendar 
year 2003’.’’ and inserting ‘‘determined by sub-
stituting ‘calendar year 2003’ for ‘calendar year 
1992’ in subparagraph (B) thereof.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 216. ALLOW BOTH SPOUSES TO MAKE CATCH-UP CON-
TRIBUTIONS TO THE SAME HEALTH SAVINGS 
ACCOUNT. 
(a) IN GENERAL.—Section 223(b)(5) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(5) SPECIAL RULE FOR MARRIED INDIVIDUALS 
WITH FAMILY COVERAGE.— 
‘‘(A) IN GENERAL.—In the case of individ-
uals who are married to each other, if both 
spouses are eligible individuals and either
127 
spouse has family coverage under a high de-
ductible health plan as of the first day of any 
month— 
‘‘(i) the limitation under paragraph 
(1) shall be applied by not taking into ac-
count any other high deductible health 
plan coverage of either spouse (and if such 
spouses both have family coverage under 
separate high deductible health plans, only 
one such coverage shall be taken into ac-
count), 
‘‘(ii) such limitation (after application 
of clause (i)) shall be reduced by the ag-
gregate amount paid to Archer MSAs of 
such spouses for the taxable year, and 
‘‘(iii) such limitation (after application 
of clauses (i) and (ii)) shall be divided 
equally between such spouses unless they 
agree on a different division. 
‘‘(B) TREATMENT
OF
ADDITIONAL
CON-
TRIBUTION AMOUNTS.—If both spouses referred 
to in subparagraph (A) have attained age 55 
before the close of the taxable year, the limita-
tion referred to in subparagraph (A)(iii) which 
is subject to division between the spouses shall
128 
include the additional contribution amounts de-
termined under paragraph (3) for both spouses. 
In any other case, any additional contribution 
amount determined under paragraph (3) shall 
not be taken into account under subparagraph 
(A)(iii) and shall not be subject to division be-
tween the spouses.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 217. SPECIAL RULE FOR CERTAIN MEDICAL EXPENSES 
INCURRED 
BEFORE 
ESTABLISHMENT 
OF 
HEALTH SAVINGS ACCOUNT. 
(a) IN GENERAL.—Section 223(d)(2) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(D) TREATMENT OF CERTAIN MEDICAL 
EXPENSES INCURRED BEFORE ESTABLISHMENT 
OF ACCOUNT.—If a health savings account is 
established during the 60-day period beginning 
on the date that coverage of the account bene-
ficiary under a high deductible health plan be-
gins, then, solely for purposes of determining 
whether an amount paid is used for a qualified 
medical expense, such account shall be treated
129 
as having been established on the date that 
such coverage begins.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply with respect to coverage beginning 
after December 31, 2017. 
Subtitle B—Repeal of Certain 
Consumer Taxes 
SEC. 221. REPEAL OF TAX ON PRESCRIPTION MEDICA-
TIONS. 
Subsection (j) of section 9008 of the Patient Protec-
tion and Affordable Care Act is amended to read as fol-
lows: 
‘‘(j) REPEAL.—This section shall apply to calendar 
years beginning after December 31, 2010, and ending be-
fore January 1, 2017.’’. 
SEC. 222. REPEAL OF HEALTH INSURANCE TAX. 
Subsection (j) of section 9010 of the Patient Protec-
tion and Affordable Care Act is amended to read as fol-
lows: 
‘‘(j) REPEAL.—This section shall apply to calendar 
years beginning after December 31, 2013, and ending be-
fore January 1, 2017.’’.
130 
Subtitle C—Repeal of Tanning Tax 
SEC. 231. REPEAL OF TANNING TAX. 
(a) IN GENERAL.—The Internal Revenue Code of 
1986 is amended by striking chapter 49. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to services performed after June 
30, 2017. 
Subtitle D—Remuneration From 
Certain Insurers 
SEC. 241. REMUNERATION FROM CERTAIN INSURERS. 
Paragraph (6) of section 162(m) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subparagraph: 
‘‘(I) TERMINATION.—This paragraph shall 
not apply to taxable years beginning after De-
cember 31, 2016.’’. 
Subtitle E—Repeal of Net 
Investment Income Tax 
SEC. 251. REPEAL OF NET INVESTMENT INCOME TAX. 
(a) IN GENERAL.—Subtitle A of the Internal Rev-
enue Code of 1986 is amended by striking chapter 2A.
131 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
Passed the House of Representatives May 4, 2017. 
Attest: 
Clerk.
115TH CONGRESS 
1ST SESSION 
H. R. 1628 
AN ACT 
To provide for reconciliation pursuant to title II of 
the concurrent resolution on the budget for fiscal 
year 2017.