The process that was put in place by the BudgetControl Act that created the super committee that created the sequestration remains in place, minus the super committee.
One of the reasons why we have the fiscal situation that led to the super committee and the BudgetControl Act and the negotiations last year is because those two tax cuts were promoted by the previous President, passed through Congress and signed into law, and were totally unpaid for.
Because the HAA harnesses the vast pool of money that is today distributed inefficiently through the tax break for employer-provided care, and then couples it with clever cost-control mechanisms, the Congressional Budget Office and the Joint Committee on Taxation have judged that the HAA will be revenue neutral or even revenue-enhancing within a few years.