[Official Guidance]

5,593 pages. Full text of HR133, dated Dec. 21, 2020 (as expected to be passed by Congress). Provisions relevant to employee benefits include:

Division BB -- Private Health Insurance and Public Health Provisions(begins on page 4095)

Title I -- No Surprises Act

• Section 102 -- Health insurance requirements regarding surprise medical billing
• Section 103 -- Determination of out-of-network rates to be paid by health plans; Independent dispute resolution process
• Section 104 -- Health care provider requirements regarding surprise medical billing
• Section 105 -- Ending surprise air ambulance bills
• Section 106 -- Reporting requirements regarding air ambulance services
• Section 107 -- Transparency regarding in-network and out-of-network deductibles and out-of-pocket limitations
• Section 108 -- Implementing protections against provider discrimination
• Section 109 -- Reports
• Section 110 -- Consumer protections through application of health plan external review in cases of certain surprise medical bills
• Section 111 -- Consumer protections through health plan requirement for fair and honest advance cost estimate
• Section 112 -- Patient protections through transparency and patient-provider dispute resolution
• Section 113 -- Ensuring continuity of care
• Section 114 -- Maintenance of price comparison tool
• Section 115 -- State All Payer Claims Databases
• Section 116 -- Protecting patients and improving the accuracy of provider directory information
• Section 117 -- Advisory committee on ground ambulance and patient billing
• Section 118 -- Implementation funding

Title II -- Transparency

• Section 201 -- Increasing  transparency  by  removing  gag  clauses  on  price  and  quality  information
• Section 202 -- Disclosure of direct and indirect compensation  for  brokers  and consultants to employer-sponsored health plans and enrollees  in  plans on the individual market
• Section 203 -- Strengthening parity in mental health and substance use disorder benefits
• Section 204 -- Reporting on pharmacy benefits and drug costs

Division EE -- Taxpayer Certainty and Disaster Tax Relief Act of 2020(begins on page 4870)

Title I -- Extension of Certain Expiring Provisions

• Subtitle B -- Extended through 2025:
  • Section 119 -- Employer credit for paid family and medical leave
  • Section 120 -- Exclusion for certain employer payments of student loans
• Subtitle C -- Extension of certain other provisions
  • Section 134 -- Credit for health insurance costs of eligible individuals

Title II -- Other Provisions

• Section 207 -- Extension and modification of employee retention and rehiring tax credit
• Section 208 -- Minimum age for distributions during working retirement
• Section 209 -- Temporary Rule preventing partial plan termination
• Section 214 -- Temporary special rules for health and dependent care flexible spending arrangements

Title III -- Disaster Tax Relief

• Section 302 -- Special disaster-related rules for use of retirement funds

U.S. House of Representatives Committee on Rules