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(2) CONFORMING AMENDMENT.—Subsection (g)
of section 220 of such Code is amended to read as
follows:
‘‘(g) COST-OF-LIVING ADJUSTMENT.—
‘‘(1) IN GENERAL.—In the case of any taxable
year beginning in a calendar year after 1998, each
dollar amount in subsection (c)(2) shall be increased
by an amount equal to—
‘‘(A) such dollar amount, multiplied by
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar
year in which such taxable year begins by sub-
stituting ‘calendar year 1997’ for ‘calendar year
1992’ in subparagraph (B) thereof.
‘‘(2) SPECIAL
RULES.—In the case of the
$1,000 amount in subsection (c)(2)(A)(i) and the
$2,000 amount in subsection (c)(2)(A)(ii), para-
graph (1)(B) shall be applied by substituting ‘cal-
endar year 1999’ for ‘calendar year 1997’.
‘‘(3) ROUNDING.—If any increase under para-
graph (1) or (2) is not a multiple of $50, such in-
crease shall be rounded to the nearest multiple of
$50.’’.
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(f) MEDICAL SAVINGS ACCOUNTS MAY BE OFFERED
UNDER CAFETERIA PLANS.—Subsection (f) of section
125 of such Code is amended by striking ‘‘106(b),’’.
(g) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
(h) GAO STUDY.—Not later than 1 year after the
date of the enactment of this Act, the Comptroller General
of the United States shall prepare and submit a report
to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the
Senate on the impact of medical savings accounts on the
cost of conventional insurance (especially in those areas
where there are higher numbers of such accounts) and on
adverse selection and health care costs.
SEC. 302. DEDUCTION FOR 100 PERCENT OF HEALTH IN-
SURANCE COSTS OF SELF-EMPLOYED INDI-
VIDUALS.
(a) IN GENERAL.—Paragraph (1) of section 162(l)
of the Internal Revenue Code of 1986 is amended to read
as follows:
‘‘(1) ALLOWANCE OF DEDUCTION.—In the case
of an individual who is an employee within the
meaning of section 401(c)(1), there shall be allowed
as a deduction under this section an amount equal
157
to 100 percent of the amount paid during the tax-
able year for insurance which constitutes medical
care for the taxpayer and the taxpayer’s spouse and
dependents.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to taxable years beginning after
December 31, 2000.
TITLE IV—HEALTH CARE
PAPERWORK
SEC. 401. HEALTH CARE PAPERWORK SIMPLIFICATION.
(a) ESTABLISHMENT OF PANEL.—
(1) ESTABLISHMENT.—There is established a
panel to be known as the Health Care Panel to De-
vise a Uniform Explanation of Benefits (in this sec-
tion referred to as the ‘‘Panel’’).
(2) DUTIES OF PANEL.—
(A) IN GENERAL.—The Panel shall devise
a single form for use by third-party health care
payers for the remittance of claims to providers.
(B) DEFINITION.—For purposes of this
section, the term ‘‘third-party health care
payer’’ means any entity that contractually
pays health care bills for an individual.
(3) MEMBERSHIP.—
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(A) SIZE
AND
COMPOSITION.—The Sec-
retary of Health and Human Services, in con-
sultation with the Majority Leader of the Sen-
ate and the Speaker of the House of Represent-
atives, shall determine the number of members
and the composition of the Panel. Such Panel
shall include equal numbers of representatives
of private insurance organizations, consumer
groups, State insurance commissioners, State
medical societies, State hospital associations,
and State medical specialty societies.
(B) TERMS OF APPOINTMENT.—The mem-
bers of the Panel shall serve for the life of the
Panel.
(C) VACANCIES.—A vacancy in the Panel
shall not affect the power of the remaining
members to execute the duties of the Panel, but
any such vacancy shall be filled in the same
manner in which the original appointment was
made.
(4) PROCEDURES.—
(A) MEETINGS.—The Panel shall meet at
the call of a majority of its members.
159
(B) FIRST
MEETING.—The Panel shall
convene not later than 60 days after the date
of the enactment of this Act.
(C) QUORUM.—A quorum shall consist of
a majority of the members of the Panel.
(D) HEARINGS.—For the purpose of car-
rying out its duties, the Panel may hold such
hearings and undertake such other activities as
the Panel determines to be necessary to carry
out its duties.
(5) ADMINISTRATION.—
(A) COMPENSATION.—Except as provided
in subparagraph (B), members of the Panel
shall receive no additional pay, allowances, or
benefits by reason of their service on the Panel.
(B) TRAVEL EXPENSES AND PER DIEM.—
Each member of the Panel who is not an officer
or employee of the Federal Government shall
receive travel expenses and per diem in lieu of
subsistence in accordance with sections 5702
and 5703 of title 5, United States Code.
(C) CONTRACT
AUTHORITY.—The Panel
may contract with and compensate government
and private agencies or persons for items and
160
services, without regard to section 3709 of the
Revised Statutes (41 U.S.C. 5).
(D) USE OF MAILS.—The Panel may use
the United States mails in the same manner
and under the same conditions as Federal agen-
cies and shall, for purposes of the frank, be
considered a commission of Congress as de-
scribed in section 3215 of title 39, United
States Code.
(E) 
ADMINISTRATIVE
SUPPORT
SERV-
ICES.—Upon the request of the Panel, the Sec-
retary of Health and Human Services shall pro-
vide to the Panel on a reimbursable basis such
administrative support services as the Panel
may request.
(6) SUBMISSION OF FORM.—Not later than 2
years after the first meeting, the Panel shall submit
a form to the Secretary of Health and Human Serv-
ices for use by third-party health care payers.
(7) TERMINATION.—The Panel shall terminate
on the day after submitting its the form under para-
graph (6).
(b) REQUIREMENT FOR USE OF FORM BY THIRD-
PARTY CARE PAYERS.—A third-party health care payer
shall be required to use the form devised under subsection
161
(a) for plan years beginning on or after 5 years following
the date of the enactment of this Act.
Æ