account in determining such payment. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 213. Repeal of increase in income threshold for determining medical care deduction (a) In general Subsection (a) of section 213 of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 7.5 percent . (b) Extension of special rule Subsection (f) of section 213 of such Code is amended— (1) by striking 2017 and inserting 2018 , and (2) by striking and 2016 and inserting 2016, and 2017 . (c) Effective date (1) In general The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2017. (2) Extension of special rule The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 2016. 214. Repeal of Medicare tax increase (a) In general Subsection (b) of section 3101 of the Internal Revenue Code of 1986 is amended to read as follows: (b) Hospital insurance In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by such individual with respect to employment (as defined in section 3121(b)). . (b) SECA Subsection (b) of section 1401 of the Internal Revenue Code of 1986 is amended to read as follows: (b) Hospital insurance In addition to the tax imposed by the preceding subsection, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to 2.9 percent of the amount of the self-employment income for such taxable year. . (c) Effective date The amendments made by this section shall apply with respect to remuneration received after, and taxable years beginning after, December 31, 2017. 215. Refundable tax credit for health insurance coverage (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the