; tax on exchange plans. Sec. 102. Change in permissible age variation in health insurance premium rates. Sec. 103. Employer health insurance mandate repeal. Sec. 104. Employer benefits reports. Sec. 105. Waivers for State innovation. Sec. 106. State-operated Exchanges flexibility for open enrollment periods. Sec. 107. Enrollment periods. Sec. 108. Short-term limited duration insurance. Sec. 109. Promoting health plans that cover individuals in more than one State. Sec. 110. Restoring the application of antitrust laws to the business of health insurance. Sec. 111. Health plans created under PPACA or offered through Exchanges to be only health plans Federal Government may make available to President, Vice President, Members of Congress, and Federal employees. Sec. 112. Cost-sharing reductions. Sec. 113. Health savings accounts. Sec. 114. Adding copper plans to Exchanges. Sec. 115. Eliminating FEHBP eligibility for annuitants. Subtitle B—Association health plans Sec. 121. Rules governing association health plans. Sec. 122. Clarification of treatment of single employer arrangements. Sec. 123. Enforcement provisions relating to association health plans. Sec. 124. Cooperation between Federal and State authorities. Sec. 125. Effective date and transitional and other rules. Subtitle C—Tax-Related Provisions Sec. 131. Premium assistance adjustment to reflect age. Sec. 132. Repeal of annual fee on health insurance providers. Sec. 133. Repeal of medical device excise tax. Sec. 134. Inclusion in income of certain costs of employer-provided coverage under health plans. Sec. 135. Inclusion of certain over-the-counter medical products as qualified medical expenses. Sec. 136. Repeal of limitation on health flexible spending arrangements. Sec. 137. Medicare part D tax deduction. Sec. 138. Repeal of net investment income tax. Sec. 139. Basis for purposes of determining gain or loss. Sec. 140. Deduction for qualified charity care. Sec. 141. Limitation on liability for volunteer health care professionals. Title II—Medicare and