; table of contents. Title I—Repeal of Obamacare Sec. 101. Repeal of PPACA and health care-related provisions in the Health Care and Education Reconciliation Act of 2010. Sec. 102. Budgetary effects. Title II—Increasing Access to Portable, Affordable Health Insurance Sec. 200. Amendment of 1986 Code. Subtitle A—Standard Deduction for Health Insurance Sec. 201. Standard deduction for health insurance. Sec. 202. Changes to existing tax preferences for medical coverage and costs for individuals eligible for standard deduction for health insurance. Sec. 203. Exclusion of standard deduction for health insurance from employment taxes. Sec. 204. Information reporting. Sec. 205. Election to disregard inclusion of contributions by employer to accident or health plan. Subtitle B—Enhancement of health savings accounts Sec. 221. Allow both spouses to make catch-up contributions to the same HSA account. Sec. 222. Provisions relating to Medicare. Sec. 223. Individuals eligible for veterans benefits for a service-connected disability. Sec. 224. Individuals eligible for Indian Health Service assistance. Sec. 225. Individuals eligible for TRICARE coverage. Sec. 226. FSA and HRA interaction with HSAs. Sec. 227. Purchase of health insurance from HSA account. Sec. 228. Special rule for certain medical expenses incurred before establishment of account. Sec. 229. Preventive care prescription drug clarification. Sec. 230. Equivalent bankruptcy protections for health savings accounts as retirement funds. Sec. 231. Administrative error correction before due date of return. Sec. 232. Reauthorization of Medicaid health opportunity accounts. Sec. 233. Members of health care sharing ministries eligible to establish health savings accounts. Sec. 234. High deductible health plans renamed HSA qualified plans. Sec. 235. Treatment of direct primary care service arrangements. Sec. 236. Certain exercise equipment and physical fitness programs treated as medical care. Sec. 237. Certain nutritional and dietary supplements to be treated as medical