Page:United States Statutes at Large Volume 124.djvu/894

 124 STAT. 868 PUBLIC LAW 111–148—MAR. 23, 2010 (j) APPLICATION OF SECTION.—This section shall apply to any net premiums written after December 31, 2008, with respect to health insurance for any United States health risk, and any third party administration agreement fees received after such date. SEC. 9011. STUDY AND REPORT OF EFFECT ON VETERANS HEALTH CARE. (a) IN GENERAL.—The Secretary of Veterans Affairs shall con- duct a study on the effect (if any) of the provisions of sections 9008, 9009, and 9010 on— (1) the cost of medical care provided to veterans, and (2) veterans’ access to medical devices and branded prescription drugs. (b) REPORT.—The Secretary of Veterans Affairs shall report the results of the study under subsection (a) to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate not later than December 31, 2012. SEC. 9012. ELIMINATION OF DEDUCTION FOR EXPENSES ALLOCABLE TO MEDICARE PART D SUBSIDY. (a) IN GENERAL.—Section 139A of the Internal Revenue Code of 1986 is amended by striking the second sentence. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2010. SEC. 9013. MODIFICATION OF ITEMIZED DEDUCTION FOR MEDICAL EXPENSES. (a) IN GENERAL.—Subsection (a) of section 213 of the Internal Revenue Code of 1986 is amended by striking ‘‘7.5 percent’’ and inserting ‘‘10 percent’’. (b) TEMPORARY WAIVER OF INCREASE FOR CERTAIN SENIORS.— Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ‘‘(f) SPECIAL RULE FOR 2013, 2014, 2015, AND 2016.—In the case of any taxable year beginning after December 31, 2012, and ending before January 1, 2017, subsection (a) shall be applied with respect to a taxpayer by substituting ‘7.5 percent’ for ‘10 percent’ if such taxpayer or such taxpayer’s spouse has attained age 65 before the close of such taxable year.’’. (c) CONFORMING AMENDMENT.—Section 56(b)(1)(B) of the Internal Revenue Code of 1986 is amended by striking ‘‘by sub- stituting ‘10 percent’ for ‘7.5 percent’ ’’ and inserting ‘‘without regard to subsection (f) of such section’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2012. SEC. 9014. LIMITATION ON EXCESSIVE REMUNERATION PAID BY CER- TAIN HEALTH INSURANCE PROVIDERS. (a) IN GENERAL.—Section 162(m) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subpara- graph: ‘‘(6) SPECIAL RULE FOR APPLICATION TO CERTAIN HEALTH INSURANCE PROVIDERS.— ‘‘(A) IN GENERAL.—No deduction shall be allowed under this chapter— Definitions. 26 USC 162. 26 USC 56 note. 26 USC 56. Time period. Applicability. 26 USC 213. 26 USC 139A note. 26 USC 139A.