122 
SEC. 218. 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 
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. 
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123 
Subtitle B—Repeal of Certain 
Consumer Taxes 
SEC. 221. REPEAL OF TAX ON PRESCRIPTION MEDICA-
TIONS. 
Section 9008 of the Patient Protection and Afford-
able Care Act is amended by adding at the end the fol-
lowing new subsection: 
‘‘(l) TERMINATION.—No fee shall be imposed under 
subsection (a)(1) with respect to any calendar year begin-
ning after December 31, 2017.’’. 
SEC. 222. REPEAL OF HEALTH INSURANCE TAX. 
Section 9010 of the Patient Protection and Afford-
able Care Act is amended by adding at the end the fol-
lowing new subsection: 
‘‘(k) TERMINATION.—No fee shall be imposed under 
subsection (a)(1) with respect to any calendar year begin-
ning after December 31, 2017.’’. 
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 Decem-
ber 31, 2017. 
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124 
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, 2017.’’. 
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. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
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Union Calendar No. 30 
115TH CONGRESS 
1ST SESSION 
H. R. 1628 
[Report No. 115–52] 
A BILL 
To provide for reconciliation pursuant to title II of 
the concurrent resolution on the budget for fiscal 
year 2017. 
MARCH 20, 2017 
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
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