To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015.

In general— Section 9010 of the Patient Protection and Affordable Care Act is amended—

Effective date— Except as provided in subsection (c), the amendments made by subsection (a) shall take effect as if included in section 9010 of the Patient Protection and Affordable Care Act.

Return to consumers of amounts attributable to expected application of annual fee to 2014 and 2015— Notwithstanding any other provision of law, the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, shall issue guidance directing covered entities (as defined for purposes of section 9010 of the Patient Protection and Affordable Care Act) to return any amounts collected from consumers or other sources that were attributed in State filings or otherwise to the annual fee which (as in effect prior to the enactment of this Act) was scheduled to be imposed on such entities under such section for 2014 and 2015. If the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, determines that any such entity has failed to comply with such guidance and such entity does not promptly cure such failure upon notice from the Secretary of the Treasury, the amendments made by this section shall not apply with respect to such entity.