US Laws - Affordable Health Care Act (HR3950F)
TITLE X--STRENGTHENING QUALITY, AFFORDABLE HEALTH CARE FOR ALL AMERICANS
Subtitle H--Provisions Relating to Title IX

Subtitle H--Provisions Relating to Title IX (14262)(1-click HTML)

SEC. 10901. MODIFICATIONS TO EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE. (14263)(1-click HTML)

(a) Longshore Workers Treated as Employees Engaged in High-risk Professions- Paragraph (3) of section 4980I(f) of the Internal Revenue Code of 1986, as added by section 9001 of this Act, is amended by inserting "individuals whose primary work is longshore work (as defined in section 258(b) of the Immigration and Nationality Act (8 U.S.C. 1288(b)), determined without regard to paragraph (2) thereof)," before "and individuals engaged in the construction, mining". (14264)

(b) Exemption From High-cost Insurance Tax Includes Certain Additional Excepted Benefits- Clause (i) of section 4980I(d)(1)(B) of the Internal Revenue Code of 1986, as added by section 9001 of this Act, is amended by striking "section 9832(c)(1)(A)" and inserting "section 9832(c)(1) (other than subparagraph (G) thereof)". (14265)

(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2012. (14266)

SEC. 10902. INFLATION ADJUSTMENT OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS UNDER CAFETERIA PLANS. (14267)(1-click HTML)

(a) In General- Subsection (i) of section 125 of the Internal Revenue Code of 1986, as added by section 9005 of this Act, is amended to read as follows: (14268)

"(i) Limitation on Health Flexible Spending Arrangements- (14269)

"(1) IN GENERAL- For purposes of this section, if a benefit is provided under a cafeteria plan through employer contributions to a health flexible spending arrangement, such benefit shall not be treated as a qualified benefit unless the cafeteria plan provides that an employee may not elect for any taxable year to have salary reduction contributions in excess of $2,500 made to such arrangement. (14270)

"(2) ADJUSTMENT FOR INFLATION- In the case of any taxable year beginning after December 31, 2011, the dollar amount in paragraph (1) shall be increased by an amount equal to-- (14271)

"(A) such amount, multiplied by (14272)

"(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins by substituting "calendar year 2010" for "calendar year 1992" in subparagraph (B) thereof. (14273)

If any increase determined under this paragraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.". (14274)

(b) Effective Date- The amendment made by this section shall apply to taxable years beginning after December 31, 2010. (14275)

SEC. 10903. MODIFICATION OF LIMITATION ON CHARGES BY CHARITABLE HOSPITALS. (14276)(1-click HTML)

(a) In General- Subparagraph (A) of section 501(r)(5) of the Internal Revenue Code of 1986, as added by section 9007 of this Act, is amended by striking "the lowest amounts charged" and inserting "the amounts generally billed". (14277)

(b) Effective Date- The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (14278)

SEC. 10904. MODIFICATION OF ANNUAL FEE ON MEDICAL DEVICE MANUFACTURERS AND IMPORTERS. (14279)(1-click HTML)

(a) In General- Section 9009 of this Act is amended-- (14280)

(1) by striking "2009" in subsection (a)(1) and inserting "2010", (14281)

(2) by inserting "($3,000,000,000 after 2017)" after "$2,000,000,000", and (14282)

(3) by striking "2008" in subsection (i) and inserting "2009". (14283)

(b) Effective Date- The amendments made by this section shall take effect as if included in the enactment of section 9009. (14284)

SEC. 10905. MODIFICATION OF ANNUAL FEE ON HEALTH INSURANCE PROVIDERS. (14285)(1-click HTML)

(a) Determination of Fee Amount- Subsection (b) of section 9010 of this Act is amended to read as follows: (14286)

"(b) Determination of Fee Amount- (14287)

"(1) IN GENERAL- With respect to each covered entity, the fee under this section for any calendar year shall be equal to an amount that bears the same ratio to the applicable amount as-- (14288)

"(A) the covered entity"s net premiums written with respect to health insurance for any United States health risk that are taken into account during the preceding calendar year, bears to (14289)

"(B) the aggregate net premiums written with respect to such health insurance of all covered entities that are taken into account during such preceding calendar year. (14290)

"(2) AMOUNTS TAKEN INTO ACCOUNT- For purposes of paragraph (1), the net premiums written with respect to health insurance for any United States health risk that are taken into account during any calendar year with respect to any covered entity shall be determined in accordance with the following table:------------------------------------------------------------------------------------------------------------------------------------------------------------------- (14291)

"With respect to a covered entity"s net premiums written during the calendar year that are: The percentage of net premiums written that are taken into account is: (14292)

------------------------------------------------------------------------------------------------------------------------------------------------------------------- (14293)

Not more than $25,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 percent (14294)

More than $25,000,000 but not more than $50,000,000 50 50 50 50 50 50 50 50 50 50 50 percent (14295)

More than $50,000,000 100 100 100 100 100 100 100 100 percent. (14296)

------------------------------------------------------------------------------------------------------------------------------------------------------------------- (14297)

"(3) SECRETARIAL DETERMINATION- The Secretary shall calculate the amount of each covered entity"s fee for any calendar year under paragraph (1). In calculating such amount, the Secretary shall determine such covered entity"s net premiums written with respect to any United States health risk on the basis of reports submitted by the covered entity under subsection (g) and through the use of any other source of information available to the Secretary.". (14298)

(b) Applicable Amount- Subsection (e) of section 9010 of this Act is amended to read as follows: (14299)

"(e) Applicable Amount- For purposes of subsection (b)(1), the applicable amount shall be determined in accordance with the following table:----------------------------------------------- (14300)

----------------------------------------------- (14301)

"Calendar year Applicable amount (14302)

2011 $2,000,000,000 ,000 (14303)

2012 $4,000,000,000 ,000 (14304)

2013 $7,000,000,000 ,000 (14305)

2014, 2015 and 2016 $9,000,000,000 ,000 (14306)

2017 and thereafter $10,000,000,000.". ". (14307)

----------------------------------------------- (14308)

(c) Exemption From Annual Fee on Health Insurance for Certain Nonprofit Entities- Section 9010(c)(2) of this Act is amended by striking "or" at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting a comma, and by adding at the end the following new subparagraphs: (14309)

"(C) any entity-- (14310)

"(i)(I) which is incorporated as, is a wholly owned subsidiary of, or is a wholly owned affiliate of, a nonprofit corporation under a State law, or (14311)

"(II) which is described in section 501(c)(4) of the Internal Revenue Code of 1986 and the activities of which consist of providing commercial-type insurance (within the meaning of section 501(m) of such Code), (14312)

"(ii) the premium rate increases of which are regulated by a State authority, (14313)

"(iii) which, as of the date of the enactment of this section, acts as the insurer of last resort in the State and is subject to State guarantee issue requirements, and (14314)

"(iv) for which the medical loss ratio (determined in a manner consistent with the determination of such ratio under section 2718(b)(1)(A) of the Public Health Service Act) with respect to the individual insurance market for such entity for the calendar year is not less than 100 percent, (14315)

"(D) any entity-- (14316)

"(i)(I) which is incorporated as a nonprofit corporation under a State law, or (14317)

"(II) which is described in section 501(c)(4) of the Internal Revenue Code of 1986 and the activities of which consist of providing commercial-type insurance (within the meaning of section 501(m) of such Code), and (14318)

"(ii) for which the medical loss ratio (as so determined)-- (14319)

"(I) with respect to each of the individual, small group, and large group insurance markets for such entity for the calendar year is not less than 90 percent, and (14320)

"(II) with respect to all such markets for such entity for the calendar year is not less than 92 percent, or (14321)

"(E) any entity-- (14322)

"(i) which is a mutual insurance company, (14323)

"(ii) which for the period reported on the 2008 Accident and Health Policy Experience Exhibit of the National Association of Insurance Commissioners had-- (14324)

"(I) a market share of the insured population of a State of at least 40 but not more than 60 percent, and (14325)

"(II) with respect to all markets described in subparagraph (D)(ii)(I), a medical loss ratio of not less than 90 percent, and (14326)

"(iii) with respect to annual payment dates in calendar years after 2011, for which the medical loss ratio (determined in a manner consistent with the determination of such ratio under section 2718(b)(1)(A) of the Public Health Service Act) with respect to all such markets for such entity for the preceding calendar year is not less than 89 percent (except that with respect to such annual payment date for 2012, the calculation under 2718(b)(1)(B)(ii) of such Act is determined by reference to the previous year, and with respect to such annual payment date for 2013, such calculation is determined by reference to the average for the previous 2 years).". (14327)

(d) Certain Insurance Exempted From Fee- Paragraph (3) of section 9010(h) of this Act is amended to read as follows: (14328)

"(3) HEALTH INSURANCE- The term "health insurance" shall not include-- (14329)

"(A) any insurance coverage described in paragraph (1)(A) or (3) of section 9832(c) of the Internal Revenue Code of 1986, (14330)

"(B) any insurance for long-term care, or (14331)

"(C) any medicare supplemental health insurance (as defined in section 1882(g)(1) of the Social Security Act).". (14332)

(e) Anti-avoidance Guidance- Subsection (i) of section 9010 of this Act is amended by inserting "and shall prescribe such regulations as are necessary or appropriate to prevent avoidance of the purposes of this section, including inappropriate actions taken to qualify as an exempt entity under subsection (c)(2)" after "section". (14333)

(f) Conforming Amendments- (14334)

(1) Section 9010(a)(1) of this Act is amended by striking "2009" and inserting "2010". (14335)

(2) Section 9010(c)(2)(B) of this Act is amended by striking "(except" and all that follows through "1323)". (14336)

(3) Section 9010(c)(3) of this Act is amended by adding at the end the following new sentence: "If any entity described in subparagraph (C)(i)(I), (D)(i)(I), or (E)(i) of paragraph (2) is treated as a covered entity by reason of the application of the preceding sentence, the net premiums written with respect to health insurance for any United States health risk of such entity shall not be taken into account for purposes of this section.". (14337)

(4) Section 9010(g)(1) of this Act is amended by striking "and third party administration agreement fees". (14338)

(5) Section 9010(j) of this Act is amended-- (14339)

(A) by striking "2008" and inserting "2009", and (14340)

(B) by striking ", and any third party administration agreement fees received after such date". (14341)

(g) Effective Date- The amendments made by this section shall take effect as if included in the enactment of section 9010. (14342)

SEC. 10906. MODIFICATIONS TO ADDITIONAL HOSPITAL INSURANCE TAX ON HIGH-INCOME TAXPAYERS. (14343)(1-click HTML)

(a) FICA- Section 3101(b)(2) of the Internal Revenue Code of 1986, as added by section 9015(a)(1) of this Act, is amended by striking "0.5 percent" and inserting "0.9 percent". (14344)

(b) SECA- Section 1401(b)(2)(A) of the Internal Revenue Code of 1986, as added by section 9015(b)(1) of this Act, is amended by striking "0.5 percent" and inserting "0.9 percent". (14345)

(c) Effective Date- The amendments made by this section shall apply with respect to remuneration received, and taxable years beginning, after December 31, 2012. (14346)

SEC. 10907. EXCISE TAX ON INDOOR TANNING SERVICES IN LIEU OF ELECTIVE COSMETIC MEDICAL PROCEDURES. (14347)(1-click HTML)

(a) In General- The provisions of, and amendments made by, section 9017 of this Act are hereby deemed null, void, and of no effect. (14348)

(b) Excise Tax on Indoor Tanning Services- Subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new chapter: (14349)

CHAPTER 49--COSMETIC SERVICES (14350)

"Sec. 5000B. Imposition of tax on indoor tanning services. (14351)

SEC. 5000B. IMPOSITION OF TAX ON INDOOR TANNING SERVICES. (14352)

"(a) In General- There is hereby imposed on any indoor tanning service a tax equal to 10 percent of the amount paid for such service (determined without regard to this section), whether paid by insurance or otherwise. (14353)

"(b) Indoor Tanning Service- For purposes of this section-- (14354)

"(1) IN GENERAL- The term "indoor tanning service" means a service employing any electronic product designed to incorporate 1 or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. (14355)

"(2) EXCLUSION OF PHOTOTHERAPY SERVICES- Such term does not include any phototherapy service performed by a licensed medical professional. (14356)

"(c) Payment of Tax- (14357)

"(1) IN GENERAL- The tax imposed by this section shall be paid by the individual on whom the service is performed. (14358)

"(2) COLLECTION- Every person receiving a payment for services on which a tax is imposed under subsection (a) shall collect the amount of the tax from the individual on whom the service is performed and remit such tax quarterly to the Secretary at such time and in such manner as provided by the Secretary. (14359)

"(3) SECONDARY LIABILITY- Where any tax imposed by subsection (a) is not paid at the time payments for indoor tanning services are made, then to the extent that such tax is not collected, such tax shall be paid by the person who performs the service.". (14360)

(c) Clerical Amendment- The table of chapter for subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by inserting after the item relating to chapter 48 the following new item: (14361)

Chapter 49--Cosmetic Services". (14362)

(d) Effective Date- The amendments made by this section shall apply to services performed on or after July 1, 2010. (14363)

SEC. 10908. EXCLUSION FOR ASSISTANCE PROVIDED TO PARTICIPANTS IN STATE STUDENT LOAN REPAYMENT PROGRAMS FOR CERTAIN HEALTH PROFESSIONALS. (14364)(1-click HTML)

(a) In General- Paragraph (4) of section 108(f) of the Internal Revenue Code of 1986 is amended to read as follows: (14365)

"(4) PAYMENTS UNDER NATIONAL HEALTH SERVICE CORPS LOAN REPAYMENT PROGRAM AND CERTAIN STATE LOAN REPAYMENT PROGRAMS- In the case of an individual, gross income shall not include any amount received under section 338B(g) of the Public Health Service Act, under a State program described in section 338I of such Act, or under any other State loan repayment or loan forgiveness program that is intended to provide for the increased availability of health care services in underserved or health professional shortage areas (as determined by such State).". (14366)

(b) Effective Date- The amendment made by this section shall apply to amounts received by an individual in taxable years beginning after December 31, 2008. (14367)

  

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