Page 89

136 STAT. 1905 PUBLIC LAW 117–169—AUG. 16, 2022 an item of durable medical equipment covered under section 1861(n), such that the amount of coinsurance payable by an individual enrolled under this part for a month’s supply of such insulin does not exceed $35.’’. (c) IMPLEMENTATION.—The Secretary of Health and Human Services shall implement this section for 2023 by program instruc- tion or other forms of program guidance. SEC. 11408. SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR INSULIN. (a) IN GENERAL.—Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ‘‘(G) SAFE HARBOR FOR ABSENCE OF DEDUCTIBLE FOR CERTAIN INSULIN PRODUCTS.— ‘‘(i) IN GENERAL.—A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for selected insulin products. ‘‘(ii) SELECTED INSULIN PRODUCTS.—For purposes of this subparagraph— ‘‘(I) IN GENERAL.—The term ‘selected insulin products’ means any dosage form (such as vial, pump, or inhaler dosage forms) of any different type (such as rapid-acting, short-acting, inter- mediate-acting, long-acting, ultra long-acting, and premixed) of insulin. ‘‘(II) INSULIN.—The term ‘insulin’ means insulin that is licensed under subsection (a) or (k) of section 351 of the Public Health Service Act (42 U.S.C. 262) and continues to be marketed under such section, including any insulin product that has been deemed to be licensed under section 351(a) of such Act pursuant to section 7002(e)(4) of the Biologics Price Competition and Innovation Act of 2009 (Public Law 111–148) and continues to be marketed pursuant to such licensure.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to plan years beginning after December 31, 2022. Subtitle C—Affordable Care Act Subsidies SEC. 12001. IMPROVE AFFORDABILITY AND REDUCE PREMIUM COSTS OF HEALTH INSURANCE FOR CONSUMERS. (a) IN GENERAL.—Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended— (1) by striking ‘‘in 2021 or 2022’’ and inserting ‘‘after December 31, 2020, and before January 1, 2026’’, and (2) by striking ‘‘2021 AND 2022’’ in the heading and inserting ‘‘2021 THROUGH 2025’’. (b) EXTENSION THROUGH 2025 OF RULE TO ALLOW CREDIT TO TAXPAYERS WHOSE HOUSEHOLD INCOME EXCEEDS 400 PERCENT OF THE POVERTY LINE.—Section 36B(c)(1)(E) of the Internal Revenue Code of 1986 is amended— (1) by striking ‘‘in 2021 or 2022’’ and inserting ‘‘after December 31, 2020, and before January 1, 2026’’, and 26 USC 223 note. Definitions. 26 USC 223. 42 USC 1395l note. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00089 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw