shall take effect on the date of the enactment of this Act. (2) Excise tax The amendments made by subsections (a) and (b) shall apply to sales after the date of the enactment of this Act. 210. Repeal of excise tax on high-cost employer-sponsored health coverage (a) In general Chapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980I. (b) Conforming amendment Section 6051 of such Code is amended— (1) in paragraph (14) of subsection (a), by striking section 4980I(d)(1) and inserting subsection (g) , and (2) by adding at the end the following: (g) Applicable employer-Sponsored coverage For purposes of subsection (a)(14)— (1) In general The term applicable employer-sponsored coverage means, with respect to any employee, coverage under any group health plan made available to the employee by an employer which is excludable from the employee’s gross income under section 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106). (2) Exceptions The term applicable employer-sponsored coverage shall not include— (A) any coverage (whether through insurance or otherwise) described in section 9832(c)(1) (other than subparagraph (G) thereof) or for long-term care