The American Health Care Reform Act of 2013 (H.R. 3121) is a bill introduced to the 113th United States Congress.
Background
All Republicans in the United States House of Representatives opposed the passage of the Affordable Care Act (ACA) championed by President Barack Obama. After gaining control of the House following the 2010 elections, they moved to "repeal and replace" the ACA. Opponents offered alternatives including the Patient's Choice Act of 2009, Empowering Patients First Act of 2009 and 2013. Rep. Steve Scalise chaired the 175-member Republican Study Committee which produced the draft of the American Health Care Reform Act. Rep. Scalise told reporters, "I think we’ve done a very effective job of pointing out all the things that are bad about the president’s health-care law, but people want to know what we stand for as well."
Provisions of the bill
American Health Care Reform Act of 2013 - Repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education and Reconciliation Act of 2010, effective as of their enactment. Restores or revives provisions amended or repealed by such Act or such health care provisions.
Amends the Internal Revenue Code (IRC) to allow an income tax standard deduction for a specified percentage of an individual's health insurance costs, regardless of whether or not the taxpayer itemizes other deductions. Excludes the amount of such a deduction from employment taxes.
Allows a taxpayer, for earned income credit purposes, to exclude from earned income any employer contributions to a qualified accident or health plan.
Allows double additional contributions to a health savings account (HSA) if both spouses are age 55 or older and one spouse is not an account beneficiary.
Prescribes special rules for HSA coverage eligibility for certain individuals: (1) participating in a Medicare Advantage Medical Savings Account (MSA), (2) receiving periodic hospital care or medical services for a service-connected disability, (3) eligible for Indian Health Service assistance, or (4) eligible for TRICARE coverage.
Prescribes requirements for interaction of health flexible spending arrangements (FSAs) and health reimbursement arrangements with HSAs.
Prohibits the payment of health insurance premiums from HSAs, with certain exceptions.
Prescribes circumstances in which certain medical expenses incurred before establishment of an HSA may still be qualified expenses.
Prescribes requirements for protection of any HSA in a bankruptcy proceeding.
Amends title XIX (Medicaid) of the Social Security Act (SSA) to authorize additional health opportunity account demonstration programs.
Treats membership in a health care sharing ministry as coverage under a high deductible health plan.
Renames high deductible health plans as HSA qualified plans.
Allows payments from an HSA for: (1) direct primary care service arrangements, (2) certain exercise equipment and physical fitness programs, (3) certain nutritional and dietary supplements, and (4) periodic fees paid to a primary care physician for the right to receive medical services on an as-needed basis.
Increases the maximum limit on contributions to an HSA to match deductible and out-of-pocket expenses limitations.
Prescribes requirements for establishment of child health savings accounts, for which an income tax deduction shall be allowed a taxpayer equal to the aggregate cash amount paid into the account during the taxable year.
Amends the IRC to include in gross income any distributions from an HSA for an abortion.
Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act (PHSA), and the IRC to authorize premium and cost-sharing variances in group health plans based on certain financial incentives for participation (or lack of it) in a standards-based wellness program.
Amends the PHSA to direct the Secretary to provide a grant of up to $5 million to each state for the costs of creation and initial operation of a qualified high risk pool if it has not created such a pool as of September 1, 2013. Limits participation in such a pool to U.S. citizens and nationals.
Declares that the laws of the state designated by a health insurance issuer (primary state) shall apply to individual health insurance coverage offered by that issuer in the primary state and in any other state (secondary state), but only if the coverage and issuer comply with conditions of this Act.