The Patient Protection and Affordable Care Act
President Barack Obama & the 111th Congress
The Patient Protection and Affordable Care Act
Primedia eLaunch Publishing
www.primediaelaunch.com
INTRODUCTION
The Patient Protection and Affordable Care Act is one of the hottest issues heading into President Barack Obama's second term as president. Passed in early 2010 amidst extreme controversy and general public negativity, the bill still has yet to be fully understood by laypeople and legal experts alike.
Because of President Obama's re-election, the focus of supporters and detractors alike has quickly shifted from a possible total repeal of the bill to the monumental task of beginning to understand what exactly is contained in these 1000 pages of legal code. Each new piece of regulation being released into the public sphere pertaining to certain aspects of the Affordable Care Act necessitates a look back to the original document to determine 1) the original intent and 2) the constitutionality of the regulation and the bill itself.
This ebook version presents a beautifully designed full text of the Affordable Care Act as well as the reconciliation act including all amendments. It includes a massive table of contents with links to each section of the bill and reconciliation act. Also included are embedded page numbers and margin notes from the original text so that those who wish to dig deeper into the law and those laws which it directly amends can do so with ease.
Readers with questions or suggestions on how to improve this ebook version and propose other projects are encouraged to contact the publisher at .
Josh Pritchard
President, Primedia eLaunch
TITLE I--COVERAGE, MEDICARE, MEDICAID, AND REVENUES
Subtitle A--Coverage
SEC. 1001. TAX CREDITS.
(a) Premium Tax Credits.--Section 36B of the Internal Revenue Code of 1986, as added by section 1401 of the Patient Protection and Affordable Care Act and amended by section 10105 of such <> Act, is amended-
(1) in subsection (b)(3)(A)-
(A) in clause (i), by striking with respect to any taxpayer'' and all that follows up to the end period and inserting: for any taxable year shall be the percentage such that the applicable percentage for any taxpayer whose household income is within an income tier specified in the following table shall increase, on a sliding scale in a linear manner, from the initial premium percentage to [[Page 124 STAT.1031]] the final premium percentage specified in such table for such income tier:
In the case of household income (expressed as a percent of poverty line) The initial premium The final premium within the following income percentage is-- percentage is--tier: Up to 133% 2.0% 2.0% 133% up to 150% 3.0% 4.0% 150% up to 200% 4.0% 6.3% 200% up to 250% 6.3% 8.05% 250% up to 300% 8.05% 9.5% 300% up to 400% 9.5% 9.5%''; and
(B) by striking clauses (ii) and (iii), and inserting the following:
(ii) Indexing.-
(I) In general.--Subject to subclause (II), in the case of taxable years beginning in any calendar year after 2014, the initial and final applicable percentages under clause (i) (as in effect for the preceding calendar year after application of this clause) shall be adjusted to reflect the excess of the rate of premium growth for the preceding calendar year over the rate of income growth for the preceding calendar year.
(II) Additional adjustment.--Except as provided in subclause (III), in the case of any calendar year after 2018, the percentages described in subclause (I) shall, in addition to the adjustment under subclause (I), be adjusted to reflect the excess (if any) of the rate of premium growth estimated under subclause (I) for the preceding calendar year over the rate of growth in the consumer price index for the preceding calendar year.
(III) Failsafe.--Subclause <> (II) shall apply for any calendar year only if the aggregate amount of premium tax credits under this section and cost- sharing reductions under section 1402 of the Patient Protection and Affordable Care Act for the preceding calendar year exceeds an amount equal to 0.504 percent of the gross domestic product for the preceding calendar year.''; and
(2) in subsection (c)(2)(C)-
(A) by striking 9.8 percent'' in clauses (i)(II) and (iv) and inserting 9.5 percent''; and
(B) by striking (b)(3)(A)(iii)'' in clause (iv) and inserting (b)(3)(A)(ii)''.
(b) Cost Sharing.--Section 1402(c) of the Patient Protection and Affordable Care <> Act is amended-
(1) in paragraph (1)(B)(i)-
(A) in subclause (I), by striking 90'' and inserting 94'';
(B) in subclause (II)-
(i) by striking 80'' and inserting 87''; and
(ii) by striking and''; and [[Page 124 STAT.1032]]
(C) by striking subclause (III) and inserting the following:
(III) 73 percent in the case of an eligible insured whose household income is more than 200 percent but not more than 250 percent of the poverty line for a family of the size involved; and
(IV) 70 percent in the case of an eligible insured whose household income is more than 250 percent but not more than 400 percent of the poverty line for a family of the size involved.''; and
(2) in paragraph (2)-
(A) in subparagraph (A)-
(i) by striking 90'' and inserting 94''; and
(ii) by striking and'';
(B) in subparagraph (B)-
(i) by striking 80'' and inserting 87''; and
(ii) by striking the period and inserting ; and''; and
(C) by inserting after subparagraph (B) the following new subparagraph:
(C) in the case of an eligible insured whose household income is more than 200 percent but not more than 250 percent of the poverty line for a family of the size involved, increase the plan's share of the total allowed costs of benefits provided under the plan to 73 percent of such costs.''.
SEC. 1002. INDIVIDUAL RESPONSIBILITY.
(a) Amounts.--Section 5000A(c) of the Internal Revenue Code of 1986, as added by section 1501(b) of the Patient Protection and Affordable Care Act and amended by section 10106 of <> such Act, is amended-
(1) in paragraph (2)(B)-
(A) in the matter preceding clause (i), by-
(i) inserting the excess of'' before the taxpayer's household income''; and
(ii) inserting for the taxable year over the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer'' before for the taxable year'';
(B) in clause (i), by striking 0.5'' and inserting 1.0'';
(C) in clause (ii), by striking 1.0'' and inserting 2.0''; and
(D) in clause (iii), by striking 2.0'' and inserting 2.5''; and
(2) in paragraph (3)-
(A) in subparagraph (A), by striking $750'' and inserting $695'';
(B) in subparagraph (B), by striking $495'' and inserting $325''; and
(C) in subparagraph (D)-
(i) in the matter preceding clause (i), by striking $750'' and inserting $695''; and
(ii) in clause (i), by striking $750'' and inserting $695''.
(b) Threshold.--Section 5000A of such Code, as so added and amended, is amended-
(1) by striking subsection (c)(4)(D); and
(2) in subsection (e)(2)-- [[Page 124 STAT.1033]]
(A) by striking under 100 percent of poverty line'' and inserting below filing threshold''; and
(B) by striking all that follows less than'' and inserting the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer.''.
SEC. 1003. EMPLOYER RESPONSIBILITY.
(a) Payment Calculation.--Subparagraph (D) of subsection (d)(2) of section 4980H of the Internal Revenue Code of 1986, as added by section 1513 of the Patient Protection and Affordable Care Act and amended by section 10106 of such Act, <> is amended to read as follows:
(D) Application of employer size to assessable penalties.-
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