30 days after the date of the enactment of this Act. (2) Repeal of study and report The amendment made by subsection (c)(3) shall take effect on the date of the enactment of this Act. 103. Clarifying employer’s ability to reimburse employee premiums for purchase of individual health insurance coverage An employer health care arrangement, such as a health or medical reimbursement arrangement (HRA) or other employment plans, under which an employer reimburses an employee for the premiums for the purchase of individual health insurance coverage does not constitute a group health plan for any purposes, including for purposes of applying any of the following: (1) The Public Health Service Act (including sections 2711 and 2714 of such Act, 42 U.S.C. 300gg–11 , 300gg–14). (2) Public Law 111–148. (3) The Internal Revenue Code of 1986 (other than for purposes of section 36B of such Code). (4) The Employee Retirement Income Security Act of 1974. (5) The HIPAA privacy regulations (as defined in section 1180(b)(3) of the Social Security Act, 42 U.S.C. 1320d–9(b)(3) ). (6) The Health Insurance Portability and Accountability Act of 1996. (7) COBRA continuation coverage under title XXII of the Public Health Service Act ( 42 U.S.C. 300bb–1 et seq. ), section 4980B of the Internal Revenue Code of 1986, or title VI of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1161 et seq. ). B Limitation on Application of Federal Health Plan Requirements 121. Limiting application of requirements to consumer protections (a) Removal of Public Law 111–148 plan requirements, other than certain consumer protections (1) In general Notwithstanding any other provision of law, with respect to group health plans and health insurance coverage whether or not offered through an Exchange, except as provided in paragraphs (2) and (3), the provisions of title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg et seq. ) as in effect on the day before the date of the enactment of Public Law 111–148 shall apply instead of the provisions