Empowering Patients First Act

[AI summary unavailable — showing source text] Empowering Patients First Act - Repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education and Reconciliation Act of 2010, effective as of their enactment. Restores or revives provisions amended or repealed by such Act or such health care provisions. Amends the Internal Revenue Code to allow a tax credit for qualified health insurance costs to residents of a state that implements a high-risk pool, a reinsurance pool, or other risk-adjustment mechanism. Amends the Public Health Service Act to provide for the establishment and governance of individual membership associations (IMAs) to make health benefits coverage available to IMA members and their dependents. Small Business Health Fairness Act of 2011 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for establishment and governance of association health plans, which are group health plans whose sponsors are trade, industry, professional, chamber of commerce, or similar business associations and which meet certain ERISA certification requirements. Directs that the laws of the state designated by a health insurance issuer (primary stat…