; and (C) by striking clause (xxv). (2) Section 6724(d)(2) of such Code is amended by inserting or at the end of subparagraph (FF), by striking , or at the end of subparagraph (GG) and inserting a period, and by striking subparagraph (HH). (3) Section 1513 of the Patient Protection and Affordable Care Act is amended by striking subsection (c). (d) Effective dates (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to months and other periods beginning more than 30 days after the date of the enactment of this Act. (2) Repeal of study and report The amendment made by subsection (c)(3) shall take effect on the date of the enactment of this Act. 103. Clarifying employer’s ability to reimburse employee premiums for purchase of individual health insurance coverage An employer health care arrangement, such as a health or medical reimbursement arrangement (HRA) or other employment plans, under which an employer reimburses an employee for the premiums for the purchase of individual health insurance coverage does not constitute a group health plan for any purposes, including for purposes of applying any of the following: (1) The Public Health Service Act (including sections 2711 and 2714 of such Act, 42 U.S.C. 300gg–11 , 300gg–14). (2) The Patient Protection and Affordable Care Act. (3) The Internal Revenue Code of 1986. (4) The Employee Retirement Income Security Act of 1974. (5) The HIPAA privacy regulations (as defined in section 1180(b)(3) of the Social Security Act, 42 U.S.C. 1320d–9(b)(3) ). (6) The Health Insurance Portability and Accountability Act of 1996. (7) COBRA continuation coverage under title XXII of the Public Health Service Act ( 42 U.S.C. 300bb–1 et seq.), section 4980B of the Internal Revenue Code of 1986, or title VI of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1161 et seq.). B Limitation on Application of PPACA Plan Requirements 121. Limiting application of requirements to consumer protections (a) Removal of PPACA plan