in the account established under subsection (f). (f) Account (1) Establishment There is established in the Treasury of the United States an account for the receipts and disbursements attributable to the operation of the public option. (2) Prohibition of State imposition of taxes Section 1854(g) of the Social Security Act ( 42 U.S.C. 1395w–24(g) ) shall apply to receipts and disbursements described in paragraph (1) in the same manner as such section applies to payments or premiums described in such section. (g) Health care provider payment rates for items and services (1) In general (A) Rates negotiated by the Secretary Subject to subparagraph (B), the Secretary shall, through a negotiated agreement with health care providers, establish rates for reimbursing health care providers for providing the benefits covered by the public option. (B) Medicare reimbursement rates If the Secretary and health care providers are unable to reach a negotiated agreement on a reimbursement rate, the Secretary shall reimburse providers at rates determined for equivalent items and services under the original Medicare fee-for-service program under parts A and B of title XVIII of the Social Security Act. (C) For new services The Secretary shall modify reimbursement rates described in subparagraph (B) in order to accommodate payments for services that are not otherwise covered under the original medicare fee-for-service program. (2) Prescription drugs Any payment rate under this subsection for a prescription drug shall be at a rate negotiated by the Secretary. If the Secretary is unable to reach a negotiated agreement on such a reimbursement rate, the Secretary shall use rates determined for equivalent drugs paid for under the original medicare fee-for-service program. The Secretary shall modify such rates in order to accommodate payments for drugs that are not otherwise covered under the original medicare fee-for-service program. (h) Health care provider participation (1) Provider participation (A) In general The Secretary shall