Sec. 301. Clarifying application of prohibition to premium credits and cost-sharing reductions under ACA
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Subparagraph
(A)of section 36B(c)(3) of the Internal Revenue Code of 1986 is amended by inserting before the period at the end the following: or any health plan that includes coverage for gender-affirming care (other than any gender-affirming care or treatment described in section 306 or 307 of title 1, United States Code) . Paragraph
(3)of section 36B(c) of such Code is amended by adding at the end the following new subparagraph: Nothing in subparagraph
(A)shall be construed as prohibiting any individual from purchasing separate coverage for gender-affirming care described in such subparagraph, or a health plan that includes such gender-affirming care, so long as no credit is allowed under this section with respect to the premiums for such coverage or plan and such coverage or plan does not cover any practice that would be subject to penalty under section 2260B of title 18, United States Code. Nothing in subparagraph
(A)shall restrict any non-Federal health insurance issuer offering a health plan from offering separate coverage for gender-affirming care described in such subparagraph, or a plan that includes such gender-affirming care, so long as premiums for such separate coverage or plan are not paid for with any amount attributable to the credit allowed under this section (or the amount of any advance payment of the credit under section 1412 of the Patient Protection and Affordable Care Act) and such coverage or plan does not cover any practice that would be subject to penalty under section 2260B of title 18, United States Code. . Subsection
(h)of section 45R of the Internal Revenue Code of 1986 is amended— by striking Any term and inserting the following: Any term ; and by adding at the end the following new paragraph: The term qualified health plan does not include any health plan that includes coverage for gender-affirming care (other than any gender-affirming care or treatment described in section 306 or 307 of title 1, United States Code). Nothing in subparagraph
(A)shall be construed as prohibiting any employer from purchasing for its employees separate coverage for gender-affirming care described in such subparagraph, or a health plan that includes such gender-affirming care, so long as no credit is allowed under this section with respect to the employer contributions for such coverage or plan and such coverage does not cover any practice that would be subject to penalty under section 2260B of title 18, United States Code. Nothing in subparagraph
(A)shall restrict any non-Federal health insurance issuer offering a health plan from offering separate coverage for gender-affirming care described in such subparagraph, or a plan that includes such gender-affirming care, so long as such separate coverage or plan is not paid for with any employer contribution eligible for the credit allowed under this section and such coverage or plan does not cover any practice that would be subject to penalty under section 2260B of title 18, United States Code. . Section 1334(a) of Public Law 111–148 (42 U.S.C. 18054(a)) is amended by adding at the end the following: In entering into contracts under this subsection, the Director shall ensure that no multi-State qualified health plan offered in an Exchange provides health benefits coverage for which the expenditure of Federal funds is prohibited under chapter 4 of title 1, United States Code. . The amendments made by subsection
(a)shall apply to taxable years ending after the date that is one year after the date of enactment of this Act, but only with respect to plan years beginning after such date, and the amendment made by subsection
(b)shall apply to plan years beginning after such date.
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- Pub. L. 111-148
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Sec. 301
Clarifying application of prohibition to premium credits and cost-sharing reductions under ACA
Pub. L.Pub. L. 111-148
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