II 

Calendar No. 157 

116TH CONGRESS 

1ST SESSION H. R. 748 

IN THE SENATE OF THE UNITED STATES 

JULY 18, 2019 

Received; read the first time 

JULY 22, 2019 

Read the second time and placed on the calendar 

AN ACT 

To amend the Internal Revenue Code of 1986 to repeal 

the excise tax on high cost employer-sponsored health 

coverage. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Middle Class Health 

5 Benefits Tax Repeal Act of 2019’’. 

6 SEC. 2. REPEAL OF EXCISE TAX ON HIGH COST EMPLOYER7 SPONSORED HEALTH COVERAGE. 

8 (a) IN GENERAL.—Chapter 43 of the Internal Rev9 enue Code of 1986 is amended by striking section 4980I. 


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1 (b) CONFORMING AMENDMENTS.— 

2 (1) Section 6051 of such Code is amended— 

3 (A) by striking ‘‘section 4980I(d)(1)’’ in 

4 subsection (a)(14) and inserting ‘‘subsection 

5 (g)’’, and 

6 (B) by adding at the end the following new 

7 subsection: 

8 ‘‘(g) APPLICABLE EMPLOYER-SPONSORED COV9 ERAGE.—For purposes of subsection (a)(14)— 

10 ‘‘(1) IN GENERAL.—The term ‘applicable em11 ployer-sponsored coverage’ means, with respect to 

12 any employee, coverage under any group health plan 

13 made available to the employee by an employer 

14 which is excludable from the employee’s gross in15 come under section 106, or would be so excludable 

16 if it were employer-provided coverage (within the 

17 meaning of such section 106). 

18 ‘‘(2) EXCEPTIONS.—The term ‘applicable em19 ployer-sponsored coverage’ shall not include— 

20 ‘‘(A) any coverage (whether through insur21 ance or otherwise) described in section 

22 9832(c)(1) (other than subparagraph (G) there23 of) or for long-term care, 

24 ‘‘(B) any coverage under a separate policy, 

25 certificate, or contract of insurance which proVerDate Sep 11 2014 21:03 Jul 22, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H748.PCS H748

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1 vides benefits substantially all of which are for 

2 treatment of the mouth (including any organ or 

3 structure within the mouth) or for treatment of 

4 the eye, or 

5 ‘‘(C) any coverage described in section 

6 9832(c)(3) the payment for which is not exclud7 able from gross income and for which a deduc8 tion under section 162(l) is not allowable. 

9 ‘‘(3) COVERAGE INCLUDES EMPLOYEE PAID

10 PORTION.—Coverage shall be treated as applicable 

11 employer-sponsored coverage without regard to 

12 whether the employer or employee pays for the cov13 erage. 

14 ‘‘(4) GOVERNMENTAL PLANS INCLUDED.—Ap15 plicable employer-sponsored coverage shall include 

16 coverage under any group health plan established 

17 and maintained primarily for its civilian employees 

18 by the Government of the United States, by the gov19 ernment of any State or political subdivision thereof, 

20 or by any agency or instrumentality of any such gov21 ernment.’’. 

22 (2) Section 9831(d)(1) of such Code is amend23 ed by striking ‘‘except as provided in section 

24 4980I(f)(4)’’. 


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1 (3) The table of sections for chapter 43 of such 

2 Code is amended by striking the item relating to sec3 tion 4980I. 

4 (c) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to taxable years beginning after 

6 December 31, 2019. 

7 SEC. 3. BUDGETARY EFFECTS. 

8 (a) STATUTORY PAYGO SCORECARDS.—The budg9 etary effects of this Act shall not be entered on either 

10 PAYGO scorecard maintained pursuant to section 4(d) of 

11 the Statutory Pay-As-You-Go Act of 2010. 

12 (b) SENATE PAYGO SCORECARDS.—The budgetary 

13 effects of this Act shall not be entered on any PAYGO 

14 scorecard maintained for purposes of section 4106 of H. 

15 Con. Res. 71 (115th Congress). 

Passed the House of Representatives July 17, 2019. 

Attest: CHERYL L. JOHNSON, 

Clerk. 


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Calendar No. 157 

116TH CONGRESS 

1ST SESSION H. R. 748 

AN ACT 

To amend the Internal Revenue Code of 1986 to 

sored health coverage. repeal the excise tax on high cost employer-sponJULY 22, 2019 

Read the second time and placed on the calendar 


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