Empowering Patients First Act of 2015

[AI summary unavailable — showing source text] Empowering Patients First Act of 2015 This bill 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. This bill replaces those provisions with amendments to the Internal Revenue Code, the Public Health Service Act, and the Employee Retirement Income Security Act of 1974 (ERISA) to address health care coverage. The bill provides for refundable tax credits for health insurance coverage and health savings account (HSA) contributions. The bill raises the annual HSA contribution limit, expands eligibility for tax-deductible HSA contributions, and allows HSAs to be used to pay periodic or capitated primary care fees. A limit is placed on the amount of an employer's contribution to health coverage that can be excluded from the employee's taxable income. The Department of Health and Human Services (HHS) must provide a grant to each state for high-risk pools or reinsurance pools to subsidize health insurance for high-risk populations and individuals. Funds authorized, tax credits, and tax deductions under this Act may not be used to pay for an abortion or he…