To provide for reconciliation pursuant to section 2002 of the concurrent resolution on the budget for fiscal year 2016.

Restoring Americans’ Healthcare Freedom Reconciliation Act of 2015 This bill amends the Fair Labor Standards Act of 1938 to repeal the requirement that certain employers automatically enroll their employees in a health plan. This bill amends the Patient Protection and Affordable Care Act (PPACA) to terminate the Prevention and Public Health Fund, which provides for investment in prevention and public health programs to improve health and help restrain the rate of growth in health care costs. Unobligated funds are rescinded. For one year, no federal funds may be made available to a state for payments to an entity (e.g., Planned Parenthood Federation of America) that: is a 501(c)(3) tax-exempt organization; is an essential community provider primarily engaged in family planning services and reproductive health; provides for elective abortions; and received a total of more than $350 million under Medicaid in FY2014, including payments to affiliates, subsidiaries, successors, or clinics. Funding for community health centers is increased. This bill amends the Internal Revenue Code to eliminate the requirement for individuals to maintain minimum essential health care coverage and the requirement for certain large employers to make shared responsibility payments, effective after December 31, 2014. The excise tax on medical devices is repealed. The excise tax on high cost employer-sponsored health coverage (popularly known as the “Cadillac tax”) is repealed after December 31, 2017. After 2014, W-2 forms no longer need to include the cost of employer-sponsored coverage. The Independent Medicare Advisory Board is terminated, effective as of enactment of PPACA.