1. Short title This Act may be cited as the Obamacare Replacement Act . 2. Table of contents The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. TITLE I—Repeals Sec. 101. Repeal of individual and employer mandates. Sec. 102. Repeal of Public Health Service Act provisions. Sec. 103. Repeal of Patient Protection and Affordable Care Act provisions. Sec. 104. Conforming and technical amendments. TITLE II—Taxation reform Subtitle A—Equalizing tax treatment of non-Employer provided health insurance Sec. 201. Tax deduction for health insurance premiums. Sec. 202. Refundable tax credit for payroll taxes attributable to health insurance premiums. Subtitle B—Health savings accounts Sec. 211. Repeal of contribution limitations. Sec. 212. Freedom from mandate. Sec. 213. Allowance of distributions for prescription and over-the-counter medicines and drugs. Sec. 214. Purchase of health insurance from HSA. Sec. 215. Special rule for certain medical expenses incurred before establishment of account. Sec. 216. Administrative error correction before due date of return. Sec. 217. Allowing HSA rollover to child or parent of account holder. Sec. 218. Credit for contributions to an HSA. Sec. 219. Equivalent bankruptcy protections for health savings accounts as retirement funds. Subtitle C—Medical expenses Sec. 221. Certain exercise equipment and physical fitness programs treated as medical care. Sec. 222. Certain nutritional and dietary supplements to be treated as medical care. Sec. 223. Certain provider fees to be treated as medical care. Sec. 224. Clarification of treatment of capitated primary care payments as amounts paid for medical care. Subtitle D—Miscellaneous Sec. 231. Contributions of medicare beneficiaries participating in medicare advantage MSA. Sec. 232. Physician charity and uncompensated care deduction. TITLE III—Individual health insurance reform Sec. 301. Pool reform for individual membership expansion. Sec. 302. Cooperative governing of individual health insurance