H.R. 6311 — what changed

removed “(i) is a grandfathered health plan or a grandmothered health plan, or

removed “(ii) includes coverage for abortions (other than any abortion necessary to save the life of the mother or any abortion with respect to a pregnancy that is the result of an act of rape or incest).”

removed “(C) Grandmothered health plan

removed “(i) In general—The term “grandmothered health plan” means health insurance coverage which is offered in the individual health insurance market as of October 1, 2013, and is permitted to be offered in such market after January 1, 2014, as a result of CCIIO guidance.

removed “(ii) CCIIO guidance defined—The term CCIIO guidance means the letter issued by the Centers for Medicare & Medicaid Services on November 14, 2013, to the State Insurance Commissioners outlining a transitional policy for non-grandfathered coverage in the individual health insurance market, as subsequently extended and modified (including by a communication entitled “Insurance Standards Bulletin Series—INFORMATION—Extension of Transitional Policy through 2019” issued on April 9, 2018, by the Director of the Center for Consumer Information and Insurance Oversight of such Centers).

removed “(iii) Individual health insurance market—The term “individual health insurance market” means the market for health insurance coverage (as defined in section 9832(b)) offered to individuals other than in connection with a group health plan (within the meaning of section 5000(b)(1)).”

removed “(D) Certain rules related to abortion

removed “(i) Option to purchase separate coverage or plan—Nothing in subparagraph (A) shall be construed as prohibiting any individual from purchasing separate coverage for abortions described in such subparagraph, or a health plan that includes such abortions, so long as no credit is allowed under this section with respect to the premiums for such coverage or plan.

removed “(ii) Option to offer coverage or plan—Nothing in subparagraph (A) shall restrict any health insurance issuer offering a health plan from offering separate coverage for abortions described in such subparagraph, or a plan that includes such abortions, 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).

removed “(iii) Other treatments—The treatment of any infection, injury, disease, or disorder that has been caused by or exacerbated by the performance of an abortion shall not be treated as an abortion for purposes of subparagraph (A).”

removed “(f) Exclusion of off-Exchange coverage—Advance payments under this section, and advance determinations under section 1411, with respect to any credit allowed under section 36B shall not be made with respect to any health plan which is not enrolled in through an Exchange.”

removed “(3) Information relating to off-Exchange premium credit eligible coverage—If minimum essential coverage provided to an individual under subsection (a) consists of a qualified health plan (as defined in section 36B(c)(3)) which is not enrolled in through an Exchange established under title I of the Patient Protection and Affordable Care Act, a return described in this subsection shall include—

removed “(A) a statement that such plan is a qualified health plan (as defined in section 36B(c)(3)),

removed “(B) the premiums paid with respect to such coverage,

removed “(C) the months during which such coverage is provided to the individual,

removed “(D) the adjusted monthly premium for the applicable second lowest cost silver plan (as defined in section 36B(b)(3)) for each such month with respect to such individual, and

removed “(E) such other information as the Secretary may prescribe.”

added “(h) Carryforward of health flexible spending arrangement account balances—A plan shall not fail to be treated as a health flexible spending arrangement under this section or section 105 merely because the lesser of—

added “(1) such arrangement’s account balance (or any portion thereof) determined as of the end of any plan year, or

added “(2) the product of the dollar limitation in effect under section 125(i) for such plan year (determined without regard to paragraph (2) thereof) multiplied by 3,”

added “(2) Coordination with carryforward of account balances—The dollar amount otherwise in effect under paragraph (1) for any plan year shall be reduced (but not below zero) by the excess (if any) of—

added “(A) the amount of any account balance which is carried forward to such plan year from the preceding plan year, over

added “(B) twice the dollar limitation in effect under paragraph (1) (determined without regard to this paragraph).”

added “(E) Exception for health flexible spending arrangements—Subparagraph (A) shall not apply to a plan to the extent of amounts in a health flexible spending arrangement which may be carried forward as described in section 106(h).”