; funding. Subtitle B—Medicare for America Sec. 111. Establishment and administration of Medicare for America. Sec. 112. Modifications to and coordination with existing Federal health programs. Subtitle C—Targeted Reforms Sec. 121. No surprise billing. Sec. 122. Limitation on removal of Medicare Advantage providers by MA organizations. Sec. 123. Network adequacy. Sec. 124. Eliminating the 24-month waiting period for Medicare coverage for individuals with disabilities. Sec. 125. Eliminating the waiting period for individuals on State Medicaid waiting lists. Sec. 126. Employer health plan options. Sec. 127. Prohibition on step therapy and prior authorization under group health plans. Sec. 128. Medicare outpatient observation services. Sec. 129. Abortion coverage. Sec. 130. Applicability of mental health parity. Sec. 131. Student loan forgiveness for health care providers participating in Medicare for America. Sec. 132. Clarification of the definition of pediatric medical necessity in qualifying group coverage. Sec. 133. Safe staffing requirements. Sec. 134. Enhancements for reduced cost-sharing. Sec. 135. Repeal of bonus payments for Medicare Advantage plans. Title II—TAX PROVISIONS Sec. 201. Sunset of Public Law 115–97 . Sec. 202. Surtax. Sec. 203. Basis of property acquired from a decedent. Sec. 204. Medicare payroll tax. Sec. 205. Net investment income tax. Sec. 206. Termination of deduction for contributions to health savings accounts. Sec. 207. Increase in excise tax on small cigars and cigarettes and other tobacco products. Sec. 208. Excise tax on alcohol. Sec. 209. Tax on sugared drinks. Sec. 210. Repeal of excise tax on high-cost employer-sponsored health coverage. Title III—DRUG-RELATED PROVISIONS Sec. 301. Establishment of the Prescription Drug and Medical Device Review Board. Sec. 302. Membership