Page:United States Statutes at Large Volume 124.djvu/909

124 STAT. 883 PUBLIC LAW 111–148—MAR. 23, 2010 of 1986 shall have the same meaning for purposes of this subsection as when used in such section. (9) DENIAL OF DOUBLE BENEFIT.—No credit shall be allowed under section 46(6) of the Internal Revenue Code of 1986 by reason of section 48D of such Code for any investment for which a grant is awarded under this subsection. (10) APPROPRIATIONS.—There is hereby appropriated to the Secretary of the Treasury such sums as may be necessary to carry out this subsection. (11) TERMINATION.—The Secretary of the Treasury shall not make any grant to any person under this subsection unless the application of such person for such grant is received before January 1, 2013. (12) PROTECTING MIDDLE CLASS FAMILIES FROM TAX INCREASES.—It is the sense of the Senate that the Senate should reject any procedural maneuver that would raise taxes on middle class families, such as a motion to commit the pending legislation to the Committee on Finance, which is designed to kill legislation that provides tax cuts for American workers and families, including the affordability tax credit and the small business tax credit. (f) EFFECTIVE DATE.—The amendments made by subsections (a) through (d) of this section shall apply to amounts paid or incurred after December 31, 2008, in taxable years beginning after such date. TITLE X—STRENGTHENING QUALITY, AFFORDABLE HEALTH CARE FOR ALL AMERICANS Subtitle A—Provisions Relating to Title I SEC. 10101. AMENDMENTS TO SUBTITLE A. (a) Section 2711 of the Public Health Service Act, as added by section 1001(5) of this Act, is amended to read as follows: ‘‘SEC. 2711. NO LIFETIME OR ANNUAL LIMITS. ‘‘(a) PROHIBITION.— ‘‘(1) IN GENERAL.—A group health plan and a health insur- ance issuer offering group or individual health insurance cov- erage may not establish— ‘‘(A) lifetime limits on the dollar value of benefits for any participant or beneficiary; or ‘‘(B) except as provided in paragraph (2), annual limits on the dollar value of benefits for any participant or bene- ficiary. ‘‘(2) ANNUAL LIMITS PRIOR TO 2014.—With respect to plan years beginning prior to January 1, 2014, a group health plan and a health insurance issuer offering group or individual health insurance coverage may only establish a restricted annual limit on the dollar value of benefits for any participant or beneficiary with respect to the scope of benefits that are essential health benefits under section 1302(b) of the Patient 42 USC 300gg–11. 26 USC 46 note.