213(a) of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 7.5 percent . (2) Conforming amendment Section 213 of such Code is amended by striking subsection (f). (b) Repeal of minimum tax preference Section 56(b)(1) of the Internal Revenue Code of 1986 is amended by striking subparagraph (B). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 103. Moratorium on annual fee on health insurance providers Subsection (j) of section 9010 of the Patient Protection and Affordable Care Act ( 26 U.S.C. 4001 note prec.) is amended— (1) by striking and at the end of paragraph (2)