1. Short title This Act may be cited as the Harmful Tax Prevention Act . 2. Partial relief from annual fee on health insurance providers (a) In general Section 9010 of the Patient Protection and Affordable Care Act is amended by adding at the end the following new subsection: (k) Optional relief for 2018 (1) In general In the case of a covered entity that meets the requirements of paragraph (2), the fee described in subsection (a)(1) shall be reduced by the sum of the premium rebates provided pursuant to paragraph (2). (2) Rebates for individuals A covered entity meets the requirements of this paragraph if such entity demonstrates to the satisfaction of the Secretary of the Treasury (in consultation with the Secretary of Health and Human Services, Administrator of the Centers for Medicare and Medicaid Services, and the National Association of Insurance Commissioners, as appropriate) that such entity will provide— (A) not later than April 30, 2019, to each individual enrolled in calendar year 2018 in a qualified rebate plan offered by such entity a premium rebate equal to the lesser of— (i) 2 percent of the net premiums written for coverage under such plan for such individual for calendar year 2018, or (ii) the amount of the premiums described in subparagraph (A) paid by such individual, and (B) for individuals who will receive a premium rebate described in subparagraph (A) after September 30, 2018, notice to such individuals by such date of such premium rebate. (3) Qualified rebate plan For purposes of this subsection, the term qualified rebate plan means, with respect to a covered entity, any combination, as elected by the covered entity, of the following categories of health plans: (A) A health plan offered in the individual market. (B) A health plan offered in the group market. (C) A Medicare Advantage plan under part C of title XVIII of the Social Security Act. (D) A prescription drug plan offered under part D of such title XVIII. (4) Reduction in premiums treated as rebates For purposes of this subsection,