text: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
  
      (a) Short Title.--This Act may be cited as the ``Small Business 
  Health Relief Act of 2011''.
      (b) Table of Contents.--The table of contents for this Act is as 
  follows:
  
  Sec. 1. Short title; table of contents.
          TITLE I--MAKING COVERAGE AFFORDABLE FOR SMALL BUSINESSES
  
  Sec. 101. Protecting American jobs and wages.
  Sec. 102. Increasing flexibility for small businesses.
  Sec. 103. Increasing choices for Americans.
  Sec. 104. Protecting patients from higher premiums.
  Sec. 105. Ensuring affordable coverage.
                   TITLE II--INCREASING CONSUMER CONTROL
  
  Sec. 201. Repeal of the restriction on over-the-counter medicines.
  Sec. 202. Repeal of the annual cap.
         TITLE III--ALLOWING INDIVIDUALS TO KEEP COVERAGE THEY LIKE
  
  Sec. 301. Allowing individuals to keep the coverage they have if they 
                              like it.
  
          TITLE I--MAKING COVERAGE AFFORDABLE FOR SMALL BUSINESSES
  
  SEC. 101. PROTECTING AMERICAN JOBS AND WAGES.
  
      Sections 1513 and 1514 and subsections (e), (f), and (g) of section 
  10106 of the Patient Protection and Affordable Care Act (Public Law 
  111-148) and the amendments made by such sections and subsections are 
  repealed and the Internal Revenue Code of 1986 shall be applied and 
  administered as if such provisions and amendments had never been 
  enacted.
  
  SEC. 102. INCREASING FLEXIBILITY FOR SMALL BUSINESSES.
  
      Section 1302(c)(2) of the Patient Protection and Affordable Care 
  Act (Public Law 111-148) is repealed.
  
  SEC. 103. INCREASING CHOICES FOR AMERICANS.
  
      (a) Qualified Health Plan Coverage Satisfied by High Deductible 
  Health Plan With Health Savings Account.--Section 1302(e) of the 
  Patient Protection and Affordable Care Act (42 U.S.C. 18022(e)) is 
  amended to read as follows:
      ``(e) High Deductible Health Plan With Health Savings Account.--A 
  health plan not providing a bronze, silver, gold, or platinum level of 
  coverage shall be treated as meeting the requirements of subsection (d) 
  with respect to any plan year for any enrollee if the plan meets the 
  requirements for a high deductible health plan under section 223(c)(2) 
  of the Internal Revenue Code of 1986 and such enrollee has established 
  a health savings account (as defined in section 223(d)(1) of such Code) 
  in relation to such plan.''.
      (b) Conforming Amendments.--
              (1) Subparagraph (C) of section 1312(d)(3) of the Patient 
          Protection and Affordable Care Act (42 U.S.C. 18032(d)(3)) is 
          amended by striking ``, except'' and all that follows through 
          ``1302(e)(2)''.
              (2) Subparagraph (A) of section 36B(c)(3) of the Internal 
          Revenue Code of 1986, as added by section 1401(a) of the 
          Patient Protection and Affordable Care Act (Public Law 111-
          148), is amended by striking ``, except'' and all that follows 
          through ``such Act''.
              (3) Subparagraph (B) of section 1334(c)(1) of the Patient 
          Protection and Affordable Care Act (42 U.S.C. 18054(c)(1)) is 
          amended by striking ``and catastrophic coverage''.
  
  SEC. 104. PROTECTING PATIENTS FROM HIGHER PREMIUMS.
  
      Section 9010 of the Patient Protection and Affordable Care Act 
  (Public Law 111-148), as amended by section 10905 of such Act, is 
  repealed.
  
  SEC. 105. ENSURING AFFORDABLE COVERAGE.
  
      Section 2701(a)(1)(A)(iii) of the Public Health Service Act (42 
  U.S.C. 300(a)(1)(A)(iii)), as added by section 1201 of the Patient 
  Protection and Affordable Care Act (Public Law 111-148), is amended by 
  striking ``, except'' and all that follows through ``2707(c))''.
  
                   TITLE II--INCREASING CONSUMER CONTROL
  
  SEC. 201. REPEAL OF THE RESTRICTION ON OVER-THE-COUNTER MEDICINES.
  
      Section 9003 of the Patient Protection and Affordable Care Act 
  (Public Law 111-148) and the amendments made by such section are 
  repealed and the Internal Revenue Code of 1986 shall be applied as if 
  such section and amendments had never been enacted.
  
  SEC. 202. REPEAL OF THE ANNUAL CAP.
  
      Sections 9005 and 10902 of the Patient Protection and Affordable 
  Care Act (Public Law 111-148) and section 1403 of the Health Care and 
  Education Reconciliation Act of 2010 (Public Law 111-152) and the 
  amendments made by such sections are repealed and the Internal Revenue 
  Code of 1986 shall be applied as if such sections and amendments had 
  never been enacted.
  
         TITLE III--ALLOWING INDIVIDUALS TO KEEP COVERAGE THEY LIKE
  
  SEC. 301. ALLOWING INDIVIDUALS TO KEEP THE COVERAGE THEY HAVE IF THEY 
                LIKE IT.
  
      (a) In General.--Section 1251(a)(2) of the Patient Protection and 
  Affordable Care Act (42 U.S.C. 18011) is amended--
              (1) by striking ``Except as provided in paragraph (3),'' 
          and inserting the following:
                      ``(A) In general.--Except as provided in paragraphs 
                  (3) and (4),''; and
              (2) by adding at the end the following:
                      ``(B) Protecting employers and consumers with 
                  grandfathered coverage.--
                              ``(i) In general.--A group health plan or 
                          health insurance coverage in which an 
                          individual is enrolled on or after March 23, 
                          2010, but before any plan year beginning not 
                          later than 1 year after the date of the 
                          enactment of this subparagraph, and which is 
                          deemed to be a grandfathered health plan under 
                          this section, shall continue to be considered a 
                          grandfathered health plan with respect to such 
                          individual regardless of any modification to 
                          the cost-sharing levels, employer contribution 
                          rates, or covered benefits under such plan or 
                          coverage as otherwise permitted under this Act 
                          (and the amendments made by this Act).
                              ``(ii) Regulations.--The Secretary shall 
                          promulgate regulations to clarify the 
                          application of clause (i) to a plan or coverage 
                          that continues to be a grandfathered health 
                          plan pursuant to such clause.''.
      (b) Effective Date; Previously Promulgated Regulations Voided.--
              (1) Effective date.--The amendments made by this section 
          shall take effect as if included in the enactment of the 
          Patient Protection and Affordable Care Act.
              (2) Previously promulgated regulations voided.--Any 
          regulations relating to section 1251(a)(2) of such Act 
          promulgated before the date of the enactment of this Act shall 
          have no force or effect.
target: Small Business Health Relief Act of 2011 - Repeals provisions of the Internal Revenue Code (IRC), as added by the Patient Protection and Affordable Care Act (PPACA), that: (1) impose fines on large employers (employers with more than 50 full-time employees) who fail to offer their full-time employees the opportunity to enroll in minimum essential health insurance coverage; and (2) require such large employers to file a report with the Secretary of the Treasury on health insurance coverage provided to their full-time employees.
  
  Repeals provision of PPACA that: (1) set limits on the annual deductible on health plans offered in the small group market, (2) allow catastrophic plans to be offered in the individual market to individuals under the age of 30, and (3) impose an annual fee on health insurance entities.
  
  Deems high deductible health plans to meet essential health benefits coverage requirements if the enrollee has established a health savings account.
  
  Amends the Public Health Service Act, as amended by PPACA, to repeal a provision that allows a premium rate variance by age in the individual or small group market.
  
  Repeals restrictions on payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements to prescription drugs or insulin.
  
  Repeals provisions limiting annual salary reduction contributions by an employee to a health flexible spending arrangement under a cafeteria plan to $2,500.
  
  Allows a health plan to maintain its status as a grandfathered health plan regardless of any modification to the cost-sharing levels, employer contribution rates, or covered benefits. Requires the Secretary of Health and Human Services (HHS) to promulgate regulations to clarify the application of such provision. Makes this provision effective as if included in PPACA. Voids any regulations promulgated related to such provisions before enactment of this Act.
feat_title: To lower health premiums and increase choice for small businesses.