that comply with this paragraph. (4) In consideration for the savings the Program established under this Act will generate in health care spending by all levels of government, the subsidy costs borne by the Federal Government or by State and local governments in providing health benefits to Program employees under paragraph (3) shall not be chargeable to or reimbursed from the Program’s budget. (5) Chapter 43 of the Internal Revenue Code of 1986 is amended by— (A) renumbering section 4980D(c)(4) as section 4980D(c)(5)