; (2) in subclause (II)— (A) in the first sentence, by inserting or on or after January 1, 2018, after January 1, 2013, ; and (B) in the second sentence, by inserting , or during or after 2018 after or 2012 ; and (3) in subclause (III), in the first sentence, by inserting or on or after January 1, 2018, after January 1, 2013, . 106. Delaying application of penalties for failure to be a meaningful electronic health record user (a) In general Section 1886(b)(3)(B)(ix)(I) of the Social Security Act ( 42 U.S.C. 1395ww(b)(3)(B)(ix)(I) ) is amended by adding at the end the following: In the case of a hospital located in a rural area, each fiscal year referred to in the first sentence of this subclause shall be applied as if it were a reference to the year that is 4 fiscal years later. . (b) Applicability The amendment made by this section applies with respect fiscal years beginning after the date of the enactment of this Act. 107. Eliminating rural Medicare and Medicaid disproportionate share hospital payment reductions (a) Medicare Section 1886(r)(1) of the Social Security Act ( 42 U.S.C. 1395ww(r)(1) ) is amended by inserting before 25 percent the following: (unless such hospital is located in a rural area, as defined in subsection (d)(2)(D)) . (b) Medicaid Section 1923(f)(3) of the Social Security Act (42 U.S.C.1396r–4(f)(3)) is amended— (1) in subparagraph (A) by striking subparagraph (E) and inserting subparagraphs (E) and (F) ; and (2) by adding at the end the following: (F) Increase in allotments and payments for rural hospitals (i) Allotments Subject to clause (iii) and notwithstanding subparagraphs (B), (C), and (E), the DSH allotment for a State with respect to a fiscal year that would be determined under this paragraph for the State for the fiscal year if this subparagraph did not apply, shall be increased by the product of— (I) the reduction of such State’s DSH allotment under paragraph (7)(A)(i)(I) for such fiscal year