To amend section 9010 of the Patient Protection and Affordable Care Act to delay the application of the health insurance provider annual fee until 2016 and to provide a process to return to consumers any amounts attributable to the expected application of the annual fee to 2014 or 2015.

Amends the Patient Protection and Affordable Care Act to delay until 2016 the imposition of the annual fee on health insurance providers.

Requires the Secretary of the Treasury to issue guidance directing covered entities to return any amounts collected from consumers or other sources that were attributed to the annual fee that was scheduled to be imposed for 2014 and 2015.