Page:United States Statutes at Large Volume 124.djvu/192

 124 STAT. 166 PUBLIC LAW 111–148—MAR. 23, 2010 (i) in the case of self-only coverage, be equal to the dollar amount under subparagraph (A) for self- only coverage for plan years beginning in 2014, increased by an amount equal to the product of that amount and the premium adjustment percentage under paragraph (4) for the calendar year; and (ii) in the case of other coverage, twice the amount in effect under clause (i). If the amount of any increase under clause (i) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. (2) ANNUAL LIMITATION ON DEDUCTIBLES FOR EMPLOYER- SPONSORED PLANS.— (A) IN GENERAL.—In the case of a health plan offered in the small group market, the deductible under the plan shall not exceed— (i) $2,000 in the case of a plan covering a single individual; and (ii) $4,000 in the case of any other plan. The amounts under clauses (i) and (ii) may be increased by the maximum amount of reimbursement which is reasonably available to a participant under a flexible spending arrangement described in section 106(c)(2) of the Internal Revenue Code of 1986 (determined without regard to any salary reduction arrangement). (B) INDEXING OF LIMITS.—In the case of any plan year beginning in a calendar year after 2014— (i) the dollar amount under subparagraph (A)(i) shall be increased by an amount equal to the product of that amount and the premium adjustment percent- age under paragraph (4) for the calendar year; and (ii) the dollar amount under subparagraph (A)(ii) shall be increased to an amount equal to twice the amount in effect under subparagraph (A)(i) for plan years beginning in the calendar year, determined after application of clause (i). If the amount of any increase under clause (i) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. (C) ACTUARIAL VALUE.—The limitation under this para- graph shall be applied in such a manner so as to not affect the actuarial value of any health plan, including a plan in the bronze level. (D) COORDINATION WITH PREVENTIVE LIMITS.—Nothing in this paragraph shall be construed to allow a plan to have a deductible under the plan apply to benefits described in section 2713 of the Public Health Service Act. (3) COST-SHARING.—In this title— (A) IN GENERAL.—The term ‘‘cost-sharing’’ includes— (i) deductibles, coinsurance, copayments, or similar charges; and (ii) any other expenditure required of an insured individual which is a qualified medical expense (within the meaning of section 223(d)(2) of the Internal Rev- enue Code of 1986) with respect to essential health benefits covered under the plan.