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Repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education Reconciliation Act of 2010, effective as of the enactment of such Act and provisions. Restores provisions of law amended by such Act and provisions. Directs the Office of Personnel Management (OPM) to administer a health insurance program for non-federal employees and to apply to such program the provisions governing the federal employee health insurance program to the greatest extent practicable. Requires OPM, for each calendar year, to enter into a contract with one or more carriers to make health benefits plans available to eligible individuals. Allows any individual to enroll in such a plan unless the individual: (1) is enrolled or eligible to enroll for coverage under a public health insurance program (including Medicaid or Medicare) or under the federal employee health insurance program, or (2) is a member of the uniformed services. Allows rates and premiums for such a plan to differ among geographic regions. Makes such premiums tax deductible. Provides that no government contribution shall be made for any individual enrolled in such a plan. Directs OPM to ensure that covered individuals are in a risk pool separate from that maintained for federal employees. Requires the Director of OPM to submit a comprehensive plan to Congress that provides for the orderly implementation of the amendments made by this Act, including a schedule of actions to be taken to provide for that implementation.

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