Amended by section 1401 of HCERA. Starting in 2018, imposes an excise tax on the health insurance issuer or health plan administrator – including governmental plans – of 40 percent of aggregate coverage costs in excess of $10,200 (self only) and $27,500 (family coverage). Applies to group health plans, including self-insured plans, but not to standalone dental/vision plans. Adjusts thresholds based on a measure of pre-2018 premium growth in the FEHBP Blue Cross Blue Shield Standard Option as well as based on a measure of excess premiums attributable to the age/gender of the employer’s workforce relative to the national workforce, if any. Provides for increased thresholds for qualified retirees and plans covering those engaged in high-risk professions; stipulates that multiemployer (union) plan coverage is subject only to family coverage thresholds. Indexes thresholds by growth in the CPI-U plus 1 percent for 2019 and CPI-U in subsequent years.