Providing for consideration of the bill (H.R. 160) to amend the Internal Revenue Code of 1986 to repeal the excise tax on medical devices, and providing for consideration of the bill (H.R. 1190) to repeal the provisions of the Patient Protection and Affordable Care Act providing for the Independent Payment Advisory Board.

Bill 114 HRES 319 is a resolution that sets the rules for considering two bills in the US Congress. The first bill, H.R. 160, aims to amend the Internal Revenue Code of 1986 by repealing the excise tax on medical devices. This tax is a fee imposed on the sale of certain medical devices, and repealing it would likely reduce costs for manufacturers and potentially consumers.

The second bill, H.R. 1190, seeks to repeal the provisions of the Patient Protection and Affordable Care Act that establish the Independent Payment Advisory Board (IPAB). The IPAB was created to help control Medicare costs by making recommendations on payment rates and other aspects of the program. Critics argue that the IPAB limits congressional oversight and could lead to cuts in Medicare services.

The resolution, HRES 319, provides the guidelines for debating and voting on these two bills in the House of Representatives. It ensures that both bills receive fair consideration and allows for amendments to be proposed and debated. This resolution is an important step in the legislative process and sets the stage for potential changes to the healthcare system in the United States.