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[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 748 Engrossed in House (EH)]

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116th CONGRESS
  1st Session
                                H. R. 748

_______________________________________________________________________

                                 AN ACT

 
To amend the Internal Revenue Code of 1986 to repeal 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. SHORT TITLE.

    This Act may be cited as the ``Middle Class Health Benefits Tax 
Repeal Act of 2019''.

SEC. 2. REPEAL OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH 
              COVERAGE.

    (a) In General.--Chapter 43 of the Internal Revenue Code of 1986 is 
amended by striking section 4980I.
    (b) Conforming Amendments.--
            (1) Section 6051 of such Code is amended--
                    (A) by striking ``section 4980I(d)(1)'' in 
                subsection (a)(14) and inserting ``subsection (g)'', 
                and
                    (B) by adding at the end the following new 
                subsection:
    ``(g) Applicable Employer-Sponsored Coverage.--For purposes of 
subsection (a)(14)--
            ``(1) In general.--The term `applicable employer-sponsored 
        coverage' means, with respect to any employee, coverage under 
        any group health plan made available to the employee by an 
        employer which is excludable from the employee's gross income 
        under section 106, or would be so excludable if it were 
        employer-provided coverage (within the meaning of such section 
        106).
            ``(2) Exceptions.--The term `applicable employer-sponsored 
        coverage' shall not include--
                    ``(A) any coverage (whether through insurance or 
                otherwise) described in section 9832(c)(1) (other than 
                subparagraph (G) thereof) or for long-term care,
                    ``(B) any coverage under a separate policy, 
                certificate, or contract of insurance which provides 
                benefits substantially all of which are for treatment 
                of the mouth (including any organ or structure within 
                the mouth) or for treatment of the eye, or
                    ``(C) any coverage described in section 9832(c)(3) 
                the payment for which is not excludable from gross 
                income and for which a deduction under section 162(l) 
                is not allowable.
            ``(3) Coverage includes employee paid portion.--Coverage 
        shall be treated as applicable employer-sponsored coverage 
        without regard to whether the employer or employee pays for the 
        coverage.
            ``(4) Governmental plans included.--Applicable employer-
        sponsored coverage shall include coverage under any group 
        health plan established and maintained primarily for its 
        civilian employees by the Government of the United States, by 
        the government of any State or political subdivision thereof, 
        or by any agency or instrumentality of any such government.''.
            (2) Section 9831(d)(1) of such Code is amended by striking 
        ``except as provided in section 4980I(f)(4)''.
            (3) The table of sections for chapter 43 of such Code is 
        amended by striking the item relating to section 4980I.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.

SEC. 3. BUDGETARY EFFECTS.

    (a) Statutory PAYGO Scorecards.--The budgetary effects of this Act 
shall not be entered on either PAYGO scorecard maintained pursuant to 
section 4(d) of the Statutory Pay-As-You-Go Act of 2010.
    (b) Senate PAYGO Scorecards.--The budgetary effects of this Act 
shall not be entered on any PAYGO scorecard maintained for purposes of 
section 4106 of H. Con. Res. 71 (115th Congress).

            Passed the House of Representatives July 17, 2019.

            Attest:

                                                                 Clerk.
116th CONGRESS

  1st Session

                               H. R. 748

_______________________________________________________________________

                                 AN ACT

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
             high cost employer-sponsored health coverage.
```