is amended— (1) in paragraph (2)(B) by striking clauses (ii) and (iii) and inserting the following: (ii) Zero percent for taxable years beginning after 2015. , and (2) in paragraph (3)— (A) by striking $695 in subparagraph (A) and inserting $0 , (B) by striking and $325 for 2015 in subparagraph (B), and (C) by striking subparagraph (D). (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2015. 205. Employer mandate (a) In general (1) Paragraph (1) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by inserting ($0 in the case of months beginning after December 31, 2015) after $2,000 . (2) Paragraph (1) of section 4980H(b) of the Internal Revenue Code of 1986 is amended by inserting ($0 in the case of months beginning after December 31, 2015) after $3,000 . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2015. 206. Federal payments to States (a) In general Notwithstanding section 504(a), 1902(a)(23), 1903(a), 2002, 2005(a)(4), 2102(a)(7), or 2105(a)(1) of the Social Security Act ( 42 U.S.C. 704(a) , 1396a(a)(23), 1396b(a), 1397a, 1397d(a)(4), 1397bb(a)(7), 1397ee(a)(1)), or the terms of any Medicaid waiver in effect on the date of enactment of this Act that is approved under section 1115 or 1915 of the Social Security Act ( 42 U.S.C. 1315 , 1396n), for the 1-year period beginning on the date of enactment of this Act, no Federal funds provided from a program referred to in this subsection that is considered direct spending for any year may be made available to a State for payments to a prohibited entity, whether made directly to the prohibited entity or through a managed care organization under contract with the State. (b) Definitions In this section: (1) Prohibited entity The term prohibited entity means an entity, including its affiliates, subsidiaries, successors, and clinics— (A) that, as of the date of enactment of this Act— (i) is an organization described in section 501(c)(3) of