II 

115TH CONGRESS 

1ST SESSION S. 1898 

To amend the Internal Revenue Code of 1986 to retroactively repeal the 

individual mandate for health insurance. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 28, 2017 

Mr. DAINES introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to retroactively 

repeal the individual mandate for health insurance. 

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 ‘‘Repeal and Refund 

5 Act’’. 

6 SEC. 2. REPEAL OF INDIVIDUAL MANDATE. 

7 (a) REPEAL OF REQUIREMENT TO MAINTAIN MIN8 IMUM ESSENTIAL COVERAGE.— 

9 (1) IN GENERAL.—The Internal Revenue Code 

10 of 1986 is amended by striking chapter 48. 


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1 (2) CONFORMING AMENDMENTS.— 

2 (A) AMENDMENTS RELATED TO THE IN3 TERNAL REVENUE CODE OF 1986.— 

4 (i) Section 36B of the Internal Rev5 enue Code of 1986 is amended by redesig6 nating subsection (g) as subsection (h) and 

7 by inserting after subsection (g) the fol8 lowing new subsection: 

9 ‘‘(g) MINIMUM ESSENTIAL COVERAGE.—For pur10 poses of this section— 

11 ‘‘(1) IN GENERAL.—The term ‘minimum essen12 tial coverage’ means any of the following: 

13 ‘‘(A) GOVERNMENT SPONSORED PRO14 GRAMS.—Coverage under— 

15 ‘‘(i) the Medicare program under part 

16 A of title XVIII of the Social Security Act, 

17 ‘‘(ii) the Medicaid program under title 

18 XIX of the Social Security Act, 

19 ‘‘(iii) the CHIP program under title 

20 XXI of the Social Security Act, 

21 ‘‘(iv) medical coverage under chapter 

22 55 of title 10, United States Code, includ23 ing coverage under the TRICARE pro24 gram, 


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1 ‘‘(v) a health care program under 

2 chapter 17 or 18 of title 38, United States 

3 Code, as determined by the Secretary of 

4 Veterans Affairs, in coordination with the 

5 Secretary of Health and Human Services 

6 and the Secretary, 

7 ‘‘(vi) a health plan under section 

8 2504(e) of title 22, United States Code 

9 (relating to Peace Corps volunteers), or 

10 ‘‘(vii) the Nonappropriated Fund 

11 Health Benefits Program of the Depart12 ment of Defense, established under section 

13 349 of the National Defense Authorization 

14 Act for Fiscal Year 1995 (Public Law 

15 103–337; 10 U.S.C. 1587 note). 

16 ‘‘(B) EMPLOYER-SPONSORED PLAN.—Cov17 erage under an eligible employer-sponsored 

18 plan. 

19 ‘‘(C) PLANS IN THE INDIVIDUAL MAR20 KET.—Coverage under a health plan offered in 

21 the individual market within a State. 

22 ‘‘(D) GRANDFATHERED HEALTH PLAN.— 

23 Coverage under a grandfathered health plan. 

24 ‘‘(E) OTHER COVERAGE.—Such other 

25 health benefits coverage, such as a State health 


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1 benefits risk pool, as the Secretary of Health 

2 and Human Services, in coordination with the 

3 Secretary, recognizes for purposes of this sub4 section. 

5 ‘‘(2) ELIGIBLE EMPLOYER-SPONSORED PLAN.— 

6 The term ‘eligible employer-sponsored plan’ means, 

7 with respect to any employee, a group health plan or 

8 group health insurance coverage offered by an em9 ployer to the employee which is— 

10 ‘‘(A) a governmental plan (within the 

11 meaning of section 2791(d)(8) of the Public 

12 Health Service Act), or 

13 ‘‘(B) any other plan or coverage offered in 

14 the small or large group market within a State. 

15 Such term shall include a grandfathered health plan 

16 described in paragraph (1)(D) offered in a group 

17 market. 

18 ‘‘(3) EXCEPTED BENEFITS NOT TREATED AS

19 MINIMUM ESSENTIAL COVERAGE.—The term ‘min20 imum essential coverage’ shall not include health in21 surance coverage which consists of coverage of ex22 cepted benefits— 

23 ‘‘(A) described in paragraph (1) of sub24 section (c) of section 2791 of the Public Health 

25 Service Act, or 


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1 ‘‘(B) described in paragraph (2), (3), or 

2 (4) of such subsection if the benefits are pro3 vided under a separate policy, certificate, or 

4 contract of insurance. 

5 ‘‘(4) INDIVIDUALS RESIDING OUTSIDE UNITED

6 STATES OR RESIDENTS OF TERRITORIES.—Any ap7 plicable individual shall be treated as having min8 imum essential coverage for any month— 

9 ‘‘(A) if such month occurs during any pe10 riod described in subparagraph (A) or (B) of 

11 section 911(d)(1) which is applicable to the in12 dividual, or 

13 ‘‘(B) if such individual is a bona fide resi14 dent of any possession of the United States (as 

15 determined under section 937(a)) for such 

16 month. 

17 ‘‘(5) INSURANCE-RELATED TERMS.—Any term 

18 used in this section which is also used in title I of 

19 the Patient Protection and Affordable Care Act shall 

20 have the same meaning as when used in such title.’’. 

21 (ii) Section 36B(c)(2)(B) of such 

22 Code is amended to read as follows: 

23 ‘‘(B) EXCEPTION FOR MINIMUM ESSEN24 TIAL COVERAGE.—The term ‘coverage month’ 

25 shall not include any month with respect to an 


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1 individual if for such month the individual is el2 igible for minimum essential coverage other 

3 than eligibility for coverage described in sub4 section (g)(1)(C) (relating to coverage in the in5 dividual market).’’. 

6 (iii) Clauses (i)(I) and (ii) of section 

7 36B(c)(2)(C) of such Code are each 

8 amended by striking ‘‘section 5000A(f)(2)’’ 

9 and inserting ‘‘subsection (g)(2)’’. 

10 (iv)(I) Subclause (II) of section 

11 36B(c)(2)(C)(i) of such Code is amended 

12 by striking ‘‘(within the meaning of section 

13 5000A(e)(1)(B))’’. 

14 (II) Paragraph (2) of section 36B(c) 

15 of such Code is amended by adding at the 

16 end the following new subparagraph: 

17 ‘‘(D) REQUIRED CONTRIBUTION.—For 

18 purposes of subparagraph (C)(i)(II), the term 

19 ‘required contribution’ means— 

20 ‘‘(i) in the case of an individual eligi21 ble to purchase minimum essential cov22 erage consisting of coverage through an el23 igible employer-sponsored plan, the portion 

24 of the annual premium which would be 

25 paid by the individual (without regard to 


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1 whether paid through salary reduction or 

2 otherwise) for self-only coverage, or 

3 ‘‘(ii) in the case of an individual eligi4 ble only to purchase minimum essential 

5 coverage described in subsection (g)(1)(C), 

6 the annual premium for the lowest cost 

7 bronze plan available in the individual 

8 market through the Exchange in the State 

9 in the rating area in which the individual 

10 resides (without regard to whether the in11 dividual purchased a qualified health plan 

12 through the Exchange), reduced by the 

13 amount of the credit allowable under sub14 section (a) for the taxable year (deter15 mined as if the individual was covered by 

16 a qualified health plan offered through the 

17 Exchange for the entire taxable year).’’. 

18 (v) Section 162(m)(6)(C)(i) of such 

19 Code is amended by striking ‘‘section 

20 5000A(f)’’ and inserting ‘‘section 36B(g)’’. 

21 (vi) Subsections (a)(1) and (b)(1) of 

22 section 4980H of such Code are each 

23 amended by striking ‘‘section 5000A(f)(2)’’ 

24 and inserting ‘‘section 36B(g)(2)’’. 


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1 (vii) Section 4980I(f)(1)(B) of such 

2 Code is amended by striking ‘‘section 

3 5000A(f)’’ and inserting ‘‘section 36B(g)’’. 

4 (viii) Section 6056(b)(2)(b) of such 

5 Code is amended by striking ‘‘section 

6 5000A(f)(2)’’ and inserting ‘‘section 

7 36B(g)(2)’’. 

8 (ix) The table of chapters of the In9 ternal Revenue Code of 1986 is amended 

10 by striking the item relating to chapter 48. 

11 (B) AMENDMENTS RELATED TO THE PA12 TIENT PROTECTION AND AFFORDABLE CARE

13 ACT.— 

14 (i) Section 1251(a)(4)(B)(ii) of the 

15 Patient Protection and Affordable Care 

16 Act is amended by striking ‘‘section 

17 500A(f)(2)’’ and inserting ‘‘section 

18 36B(g)(2)’’. 

19 (ii) Section 1302(e)(2) of such Act is 

20 amended to read as follows: 

21 ‘‘(2) INDIVIDUALS ELIGIBLE FOR ENROLL22 MENT.—An individual is described in this paragraph 

23 for any plan year if the individual has not attained 

24 the age of 30 before the beginning of the plan 

25 year.’’. 


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1 (iii) Section 1311(d)(4) of such Act is 

2 amended by striking subparagraph (H). 

3 (iv) Section 1312(d)(4) of such Act is 

4 amended by striking ‘‘section 5000A(f)’’ 

5 and inserting ‘‘section 36B(g)’’. 

6 (v) Section 1363(e)(1)(C) of such Act 

7 is amended— 

8 (I) by striking ‘‘section 

9 5000A(f)’’ and inserting ‘‘section 

10 36B(g)’’, and 

11 (II) by striking ‘‘or is eligible for 

12 an employer-sponsored plan that is 

13 not affordable coverage (as deter14 mined under section 5000A(e)(2) of 

15 such Code)’’ and inserting ‘‘or who is 

16 eligible for an employer-sponsored 

17 plan and whose household income for 

18 the taxable year described in section 

19 1412(b)(1)(B) is less than the amount 

20 of gross income specified in section 

21 6012(a)(1) of the Internal Revenue 

22 Code of 1986 with respect to the tax23 payer’’. 

24 (vi) Section 1332(a)(2)(D) of such 

25 Act is amended by striking ‘‘36B, 4980H, 


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1 and 5000A’’ and inserting ‘‘36B and 

2 4980H’’. 

3 (vii) Section 1401(c)(1)(A)(iii) of such 

4 Act is amended by striking ‘‘section 

5 5000A(f)’’ and inserting ‘‘section 36B(g)’’. 

6 (viii) Section 1411(a) of such Act is 

7 amended— 

8 (I) by inserting ‘‘and’’ at the end 

9 of paragraph (2), 

10 (II) in paragraph (3)— 

11 (aa) by striking ‘‘and section 

12 5000A(e)(2)’’, and 

13 (bb) by striking ‘‘, and’’ and 

14 inserting a period, and 

15 (III) by striking paragraph (4). 

16 (ix) Section 1411(b)(4)(C) of such 

17 Act is amended by striking 

18 ‘‘5000A(e)(1)(B)’’ and inserting 

19 ‘‘36B(c)(2)(D)’’. 

20 (x) Section 1411(b) of such Act is 

21 amended by striking paragraph (5). 

22 (xi) Section 1411(e)(4)(B) of such Act 

23 is amended by striking clause (iv). 

24 (C) OTHER CONFORMING AMENDMENTS.— 

25 Section 2715(b)(3)(G)(i) of the Public Health 


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1 Service Act is amended by striking ‘‘section 

2 5000A(f)’’ and inserting ‘‘section 36B(g)’’. 

3 (3) EFFECTIVE DATE.—The amendments made 

4 by this subsection shall apply to taxable years begin5 ning after December 31, 2013. 

6 (b) REPEAL OF REPORTING OF HEALTH INSURANCE

7 COVERAGE.— 

8 (1) IN GENERAL.—Part III of subchapter A of 

9 chapter 61 of the Internal Revenue Code of 1986 is 

10 amended by striking subpart D. 

11 (2) CONFORMING AMENDMENTS.— 

12 (A) Section 6056(d) of the Internal Rev13 enue Code of 1986 is amended to read as fol14 lows: 

15 ‘‘(d) COORDINATION WITH OTHER REQUIRE16 MENTS.—To the maximum extent feasible, the Secretary 

17 may provide that any return or statement required to be 

18 provided under this section may be provided as part of 

19 any return or statement required under section 6051.’’. 

20 (B) Section 6724(d)(1)(B) of such Code is 

21 amended by inserting ‘‘or’’ at the end of clause 

22 (xxiii), by striking clause (xxiv), and by redesig23 nating clause (xxv) as clause (xxiv). 

24 (C) Section 6724(d)(2) of such Code is 

25 amended by inserting ‘‘or’’ at the end of subVerDate Sep 11 2014 23:23 Oct 03, 2017 Jkt 079200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\S1898.IS S1898

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1 paragraph (FF), by striking subparagraph 

2 (GG), and by redesignating subparagraph (HH) 

3 as subparagraph (GG). 

4 (D) Subsection (c) of section 1502 of the 

5 Patient Protection and Affordable Care Act is 

6 repealed. 

7 (E) The table of subparts for part III of 

8 subchapter A of chapter 61 of the Internal Rev9 enue Code of 1986 is amended by striking the 

10 item relating to subpart D. 

11 (3) EFFECTIVE DATE.—The amendments made 

12 by this subsection shall apply to calendar years be13 ginning after December 31, 2013. 

14 (c) TAXPAYER REFUND PROGRAM.— 

15 (1) IN GENERAL.—The Secretary of the Treas16 ury shall implement a program under which tax17 payers who have paid a penalty under section 5000A 

18 of the Internal Revenue Code of 1986 for any tax19 able year receive 1 payment in refund of all such 

20 penalties paid, without regard to whether or not an 

21 amended return is filed. Such payment shall be 

22 made not later than April 15, 2018. 

23 (2) WAIVER OF STATUTE OF LIMITATIONS.— 

24 Solely for purposes of claiming the refund under 

25 paragraph (1), the period prescribed by section 


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1 6511(a) of the Internal Revenue Code of 1986 with 

2 respect to any payment of a penalty under section 

3 5000A shall be extended until the date prescribed by 

4 law (including extensions) for filing the return of tax 

5 for the taxable year that includes December 31, 

6 2017. 

Æ 


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