under the plan. (b) FFP treatment The payments by a State described in subsection (a) for coverage under a health plan and for deposit into a health savings account shall be treated as medical assistance for purposes of section 1903 of the Social Security Act ( 42 U.S.C. 1396b ) and subject to Federal financial participating, including the application of State matching payments, in the same manner as other medical assistance furnished under title XIX of such Act, except that such amount shall be reduced by the amount of any health insurance credits provided under section 36C of the Internal Revenue Code of 1986 with respect to such coverage or deposit. 134. Repeal of reporting requirements relating to employee health insurance premiums and health plan benefits (a) Reporting requirements Section 6051(a) of the Internal Revenue Code of 1986 is amended by striking paragraph (14) and by redesignating paragraphs (15), (16), and (17) as paragraphs (14), (15), and (16), respectively. (b) Effective dates The amendment made by this section shall apply to calendar years beginning after December 31, 2018. 135. Report For each year beginning on or after the date of the enactment of this Act, the Secretary of Health and Human Services shall submit to Congress a report on the extent to which health insurance tax credits allowed under section 36C of the Internal Revenue Code of 1986, as added by this Act, are sufficient to cover the cost of health insurance coverage for individuals electing to purchase such coverage. D Medicare reforms 141. Physician-owned hospitals The amendments made by section 6001 of Public Law 111–148 are repealed and the provisions amended by such section are restored as if such amendments had never occurred. 142. Prohibiting the use of an inpatient-only list in designating hospital outpatient services under the Medicare program Section 1833(t)(1) of the Social Security Act ( 42 U.S.C. 1395l(t)(1) ) is amended by adding at the end the following new subparagraph: (C) Prohibition on use of an