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H.R. 4616 - To amend the Patient Protection and Affordable Care Act to provide for a temporary moratorium on the employer mandate and to provide for a delay in the implementation of the excise tax on high cost employer-sponsored health coverage.

Sponsor: Devin Nunes (R)
Introduced: 2017-12-12
Bill Status: Placed on the Union Calendar, Calendar No. 702.
 

This bill amends the Internal Revenue Code to suspend the employer mandate for health insurance coverage until January 1, 2019.

The bill amends the Patient Protection and Affordable Care Act to delay for one year, until after December 31, 2020, the implementation of the excise tax on high cost employer-sponsored health coverage (commonly referred to as the Cadillac tax).

Full Text


115th CONGRESS
1st Session
H. R. 4616


    To amend the Patient Protection and Affordable Care Act to provide for a temporary moratorium on the employer mandate and to provide for a delay in the implementation of the excise tax on high cost employer-sponsored health coverage.


IN THE HOUSE OF REPRESENTATIVES

December 12, 2017

    Mr. Nunes (for himself and Mr. Kelly of Pennsylvania) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

    To amend the Patient Protection and Affordable Care Act to provide for a temporary moratorium on the employer mandate and to provide for a delay in the implementation of the excise tax on high cost employer-sponsored health coverage.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Moratorium on employer mandate.

Section 4980H of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(e) Suspension.—This section shall not apply to any month beginning after December 31, 2014, and before January 1, 2019.”.

SEC. 2. Delay in implementation of excise tax on high cost employer-sponsored health coverage.

Section 9001(c) of the Patient Protection and Affordable Care Act is amended by striking “December 31, 2019” and inserting “December 31, 2020”.


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