HHS provided an overview of the Health Insurance Reform Implementation Fund in its FY 2012 Justification of Estimates for Appropriations Committees, noting its obligation of the available funding to date. Also see HHS’s FY 2013 Justification providing updated details.
On April 28, 2011, House Ways and Means Chairman Committee Dave Camp (R-MI) and Charles Boustany (R-LA), Oversight Subcommittee Chairman, sent a letter to the IRS regarding the IRS’s use of allocations from the Fund.
In a letter to Rep. Jo Ann Emerson on December 6, 2011, regarding the Fund, the GAO concluded that the Fund is available to pay the administrative expenses of other federal agencies as well as HHS.
SEC. 1005. IMPLEMENTATION FUNDING. (a) IN GENERAL.—There is hereby established a Health Insurance Reform Implementation Fund (referred to in this section as the ‘‘Fund’’) within the Department of Health and Human Services to carry out the Patient Protection and Affordable Care Act and this Act (and the amendments made by such Acts).
(b) FUNDING.—There is appropriated to the Fund, out of any funds in the Treasury not otherwise appropriated, $1,000,000,000 for Federal administrative expenses to carry out such Act (and the amendments made by such Acts).