Amends the Patient Protection and Affordable Care Act to: (1) direct the Secretary of Health and Human Services (HHS) to resume taking applications for participation in the temporary high-risk insurance program under such Act and to provide additional funding for such purpose, and (2) eliminate the six-month waiting period for program applicants previously covered under creditable health care coverage.
Amends the Internal Revenue Code to increase the rate of the excise tax on small cigarettes to $52.33 per thousand for the period between 2014 and 2024.