A bill to delay the application of the Patient Protection and Affordable Care Act.

Delays for one year the effective date of any provisions of the Patient Protection and Affordable Care Act or of any health care provisions of the Health Care and Education Reconciliation Act of 2011 that were scheduled to take effect on or after January 1, 2014.

Suspends for one year, beginning January 1, 2014, any tax or tax increase imposed by such provisions if the tax or increase takes effect before that date.