A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage, and for other purposes.

Amends the Internal Revenue Code to repeal the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans).

Amends the Public Health Service Act to replace the annual review of unreasonable increases in health insurance premiums with a five-year program of grants to states for establishing centers to collect and make available medical reimbursement information from health insurance issuers.

Amends title XVIII (Medicare) of the Social Security Act to repeal the authority of the Secretary of Health and Human Services (HHS) to deny plan bids under the Medicare Advantage Program and the Prescription Drug Benefit Program.

Abolishes the Independent Payment Advisory Board established by the Patient Protection and Affordable Care Act to develop proposals to reduce the rate of growth in Medicare spending.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2191 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2191

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
 high cost employer-sponsored health coverage, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 1, 2014

   Mr. Roberts (for himself, Mr. Inhofe, Mr. Cochran, Mr. Moran, Mr. 
  Wicker, Mr. Enzi, and Mr. Chambliss) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
 high cost employer-sponsored health coverage, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH 
              COVERAGE.

    (a) In General.--Chapter 43 of the Internal Revenue Code of 1986 is 
amended by striking section 4980I.
    (b) Clerical Amendment.--The table of sections for chapter 43 of 
such Code is amended by striking the item relating to section 4980I.

SEC. 2. REPEAL OF HEALTH INSURANCE PREMIUM REVIEW PROCESS.

    Section 2794 of the Public Health Service Act (as added by section 
1003 of the Patient Protection and Affordable Care Act (42 U.S.C. 
300gg-94)) is amended--
            (1) by striking the section heading and all that follows 
        through subsection (c), and inserting the following:

``SEC. 2794. MEDICAL REIMBURSEMENT DATA CENTERS.

    ``(a) In General.--The Secretary shall carry out a program to award 
grants to States during the 5-year period beginning with fiscal year 
2010 to assist such States in establishing centers (consistent with 
subsection (b)) at academic or other nonprofit institutions to collect 
medical reimbursement information from health insurance issuers, to 
analyze and organize such information, and to make such information 
available to such issuers, health care providers, health researchers, 
health care policy makers, and the general public.''; and
            (2) in subsection (d)--
                    (A) by redesignating such subsection as subsection 
                (b); and
                    (B) by striking ``subsection (c)(1)(C)'' each place 
                that such term appears and inserting ``subsection 
                (a)''.

SEC. 3. REPEAL OF THE AUTHORITY OF THE SECRETARY OF HEALTH AND HUMAN 
              SERVICES TO DENY PLAN BIDS UNDER MEDICARE PARTS C AND D.

    (a) Part C.--Section 1854(a)(5)(C) of the Social Security Act (42 
U.S.C. 1395w-24(a)(5)(C)) is repealed.
    (b) Part D.--Section 1860D-11(d)(3) of the Social Security Act (42 
U.S.C. 1395w-111(d)(3)) is repealed.
    (c) Effective Date.--The amendments made by this section shall 
apply to bids submitted for contract years beginning on or after 
January 1, 2015.

SEC. 4. REPEAL OF THE INDEPENDENT PAYMENT ADVISORY BOARD.

    Effective as of the enactment of the Patient Protection and 
Affordable Care Act (Public Law 111-148), sections 3403 and 10320 of 
such Act (including the amendments made by such sections) are repealed, 
and any provision of law amended by such sections is hereby restored as 
if such sections had not been enacted into law.
                                 <all>