respectively, are restored or revived as if such title and subtitle had not been enacted. 102. Budgetary effects The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. II Increasing Access to Portable, Affordable Health Insurance 200. Amendment of 1986 Code Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. A Standard Deduction for Health Insurance 201. Standard deduction for health insurance (a) In general Part VII of subchapter B of chapter 1 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section: 224. Standard deduction for health insurance (a) Deduction allowed In the case of an individual, there shall be allowed as a deduction to the taxpayer for the taxable year the standard deduction for health insurance. (b) Standard deduction for health insurance For purposes of this section— (1) In general The term standard deduction for health insurance means the sum of the monthly limitations for months during the taxable year. (2) Monthly limitation (A) In general The monthly limitation for any month is 1/12 of— (i) $20,500, in the case of a taxpayer who is allowed a deduction under section 151 for more than one individual who for such month is an eligible individual, and (ii) $7,500, in the case of a taxpayer who is allowed a deduction under section 151 for only one individual who for such month is an eligible individual. (B) Cost-of-living adjustment (i) In general In the case of taxable years beginning in calendar years after the first calendar year to which this section applies, the dollar amounts under subparagraph (A) shall be increased by an amount equal to— (I) such dollar amount, multiplied by (II) the