Page:United States Statutes at Large Volume 124.djvu/1091

124 STAT. 1065 PUBLIC LAW 111–152—MAR. 30, 2010 ‘‘(A) eyeglasses, ‘‘(B) contact lenses, ‘‘(C) hearing aids, and ‘‘(D) any other medical device determined by the Sec- retary to be of a type which is generally purchased by the general public at retail for individual use.’’, and (2) by inserting after the item relating to subchapter D in the table of subchapters for such chapter the following new item: ‘‘SUBCHAPTER E. MEDICAL DEVICES’’. (b) CERTAIN EXEMPTIONS NOT TO APPLY.— (1) Section 4221(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: ‘‘In the case of the tax imposed by section 4191, paragraphs (3), (4), (5), and (6) shall not apply.’’. (2) Section 6416(b)(2) of such Code is amended by adding at the end the following: ‘‘In the case of the tax imposed by section 4191, subparagraphs (B), (C), (D), and (E) shall not apply.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to sales after December 31, 2012. (d) REPEAL OF SECTION 9009 OF THE PATIENT PROTECTION AND AFFORDABLE CARE ACT.—Section 9009 of the Patient Protection and Affordable Care Act, as amended by section 10904 of such Act, is repealed effective as of the date of enactment of that Act. SEC. 1406. HEALTH INSURANCE PROVIDERS. (a) IN GENERAL.—Section 9010 of the Patient Protection and Affordable Care Act, as amended by section 10905 of such Act, is amended— (1) in subsection (a)(1), by striking ‘‘2010’’ and inserting ‘‘2013’’; (2) in subsection (b)(2)— (A) by striking ‘‘For purposes of paragraph (1), the net premiums’’ and inserting ‘‘For purposes of paragraph (1)— ‘‘(A) IN GENERAL.—The net premiums’’; and (B) by adding at the end the following subparagraph: ‘‘(B) PARTIAL EXCLUSION FOR CERTAIN EXEMPT ACTIVI- TIES.—After the application of subparagraph (A), only 50 percent of the remaining net premiums written with respect to health insurance for any United States health risk that are attributable to the activities (other than activities of an unrelated trade or business as defined in section 513 of the Internal Revenue Code of 1986) of any covered entity qualifying under paragraph (3), (4), (26), or (29) of section 501(c) of such Code and exempt from tax under section 501(a) of such Code shall be taken into account.’’; (3) in subsection (c)— (A) by inserting ‘‘during the calendar year in which the fee under this section is due’’ in paragraph (1) after ‘‘risk’’; (B) in paragraph (2), by striking subparagraphs (C), (D), and (E) and inserting the following new subparagraphs: ‘‘(C) any entity— Ante, p. 865, 1017. Ante, p. 862, 1016. Effective date. 26 USC 4191 note. 26 USC 6416. 26 USC 4221.