work together to ensure that consumers benefit from the delay of the fee through rebates, premium reductions, supplemental health benefits, or otherwise in both 2018 and 2019. (10) Making this fee deductible in future years will provide greater stability and minimize the negative impact of the fee on consumers. 3. Delay of application of annual fee on health insurance providers (a) In general Section 9010(j) of the Patient Protection and Affordable Care Act ( 26 U.S.C. 4001 note prec.) is amended by striking December 31, 2017 and inserting December 31, 2019 . (b) Effective date The amendment made by this section shall apply to calendar years beginning after December 31, 2017. 4. Deductibility of fee (a) In general Section 9010(f)(2) of the Patient Protection and Affordable Care Act ( 26 U.S.C. 4001 note prec.) is amended by striking shall be considered and inserting shall not be considered . (b) Effective date The amendment made by this section shall apply to calendar years beginning after December 31, 2019.