SEC. 207. HEALTH INSURANCE EXCHANGE TRUST FUND.

[a] Establishment of Health Insurance Exchange Trust Fund- There is created within the Treasury of the United States a trust fund to be known as the 'Health Insurance Exchange Trust Fund' [in this section referred to as the 'Trust Fund'], consisting of such amounts as may be appropriated or credited to the Trust Fund under this section or any other provision of law.

[b] Payments From Trust Fund- The Commissioner shall pay from time to time from the Trust Fund such amounts as the Commissioner determines are necessary to make payments to operate the Health Insurance Exchange, including payments under subtitle C [relating to affordability credits].

[c] Transfers to Trust Fund-

[1] DEDICATED PAYMENTS- There is hereby appropriated to the Trust Fund amounts equivalent to the following:

[A] TAXES ON INDIVIDUALS NOT OBTAINING ACCEPTABLE COVERAGE- The amounts received in the Treasury under section 59B of the Internal Revenue Code of 1986 [relating to requirement of health insurance coverage for individuals].

[B] EMPLOYMENT TAXES ON EMPLOYERS NOT PROVIDING ACCEPTABLE COVERAGE- The amounts received in the Treasury under section 3111[c] of the Internal Revenue Code of 1986 [relating to employers electing to not provide health benefits].

[C] EXCISE TAX ON FAILURES TO MEET CERTAIN HEALTH COVERAGE REQUIREMENTS- The amounts received in the Treasury under section 4980H[b] [relating to excise tax with respect to failure to meet health coverage participation requirements].

[2] APPROPRIATIONS TO COVER GOVERNMENT CONTRIBUTIONS- There are hereby appropriated, out of any moneys in the Treasury not otherwise appropriated, to the Trust Fund, an amount equivalent to the amount of payments made from the Trust Fund under subsection [b] plus such amounts as are necessary reduced by the amounts deposited under paragraph [1].

[d] Application of Certain Rules- Rules similar to the rules of subchapter B of chapter 98 of the Internal Revenue Code of 1986 shall apply with respect to the Trust Fund.