To amend title XVIII of the Social Security Act to exempt skilled nursing facilities from certain requirements relating to advance directives, to provide an exemption from those requirements for providers of services electing not to be subject to the requirements based upon moral, ethical, or religious beliefs, and for other purposes.

Amends title XVIII (Medicare) and title XIX (Medicaid) of the Social Security Act to repeal the requirements relating to advance directives imposed on skilled nursing facilities under the Medicare program and on health services providers under the Medicaid program by the Omnibus Budget Reconciliation Act of 1990.

Amends title XI of the Social Security Act to require physicians to provide adult patients with written information on their rights under State law regarding advance directives. Creates an exemption from this requirement for physicians based on moral, ethical, or religious beliefs.

Amends the Medicare program to create a similar exemption for health services providers. Directs the Secretary of Health and Human Services to: (1) make available information on advance directives to the general public and Medicare beneficiaries; (2) develop or approve information on advance directives for distribution to providers and physicians; and (3) assist State agencies in developing the documents necessary for compliance with the requirements imposed by the Omnibus Budget Reconciliation Act of 1990. Repeals the requirement that providers educate the staff and general community on issues relating to advance directives.

Prohibits physicians and employees of providers from witnessing an advance directive executed by a Medicare or Medicaid beneficiary who was receiving care from the physician or provider.