I 

114TH CONGRESS 

1ST SESSION H. R. 2050 

To amend the Internal Revenue Code of 1986 to repeal the excise tax 

on high cost employer-sponsored health coverage. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 28, 2015 

Mr. COURTNEY (for himself, Mr. BRADY of Pennsylvania, Ms. FUDGE, Ms. 

DELAURO, Ms. SCHAKOWSKY, Ms. TITUS, Ms. KAPTUR, Mr. BRENDAN

F. BOYLE of Pennsylvania, Mr. THOMPSON of Mississippi, Mr. GRAYSON, 

Mr. POCAN, Mr. LIPINSKI, Mr. PASCRELL, Mr. LOBIONDO, Mr. NORCROSS, Mr. VARGAS, Mr. CONYERS, Ms. JUDY CHU of California, Mr. 

HONDA, Mrs. LAWRENCE, Mr. MCGOVERN, Mr. ELLISON, Mr. GRIJALVA, 

Mr. DEFAZIO, Ms. SINEMA, Mr. SIRES, Mr. HASTINGS, Mr. GUTIE ́RREZ, 

Ms. JACKSON LEE, Mr. RYAN of Ohio, Mr. LYNCH, Mr. PETERS, Mr. 

PERLMUTTER, Ms. EDWARDS, Mr. JOHNSON of Georgia, Mr. GENE

GREEN of Texas, Mr. CICILLINE, Mr. KILDEE, Mr. CARTWRIGHT, Ms. 

FRANKEL of Florida, Mr. CAPUANO, Ms. MCCOLLUM, Mr. LARSON of 

Connecticut, Ms. CLARK of Massachusetts, Mr. AGUILAR, Mr. TONKO, 

Mr. HIGGINS, Ms. NORTON, Mr. CARSON of Indiana, Mrs. NAPOLITANO, 

Mr. GALLEGO, Mr. LANGEVIN, Mr. VAN HOLLEN, Mr. GIBSON, Mr. BEN

RAY LUJA ́N of New Mexico, Mr. SEAN PATRICK MALONEY of New York, 

Mr. LANCE, Mr. MURPHY of Florida, Ms. LINDA T. SA ́NCHEZ of California, Mr. WELCH, Mr. KILMER, Mr. QUIGLEY, Ms. ESTY, Ms. 

BONAMICI, Ms. DUCKWORTH, Mr. NADLER, Mr. LOEBSACK, Mrs. 

BUSTOS, Mr. WALZ, and Mr. SERRANO) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to repeal 

the excise tax on high cost employer-sponsored health 

coverage. 


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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 2015’’. 

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. 

10 (b) CONFORMING AMENDMENT.—Section 6051 of 

11 such Code is amended by adding at the end the following: 

12 ‘‘(g) APPLICABLE EMPLOYER-SPONSORED COV13 ERAGE.—For purposes of subsection (a)(14)— 

14 ‘‘(1) IN GENERAL.—The term ‘applicable em15 ployer-sponsored coverage’ means, with respect to 

16 any employee, coverage under any group health plan 

17 made available to the employee by an employer 

18 which is excludable from the employee’s gross in19 come under section 106, or would be so excludable 

20 if it were employer-provided coverage (within the 

21 meaning of such section 106). 

22 ‘‘(2) EXCEPTIONS.—The term ‘applicable em23 ployer-sponsored coverage’ shall not include— 

24 ‘‘(A) any coverage (whether through insur25 ance or otherwise) described in section 


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1 9832(c)(1) (other than subparagraph (G) there2 of) or for long-term care, or 

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

4 certificate, or contract of insurance which pro5 vides benefits substantially all of which are for 

6 treatment of the mouth (including any organ or 

7 structure within the mouth) or for treatment of 

8 the eye, or 

9 ‘‘(C) any coverage described in section 

10 9832(c)(3) the payment for which is not exclud11 able from gross income and for which a deduc12 tion under section 162(l) is not allowable. 

13 ‘‘(3) COVERAGE INCLUDES EMPLOYEE PAID

14 PORTION.—Coverage shall be treated as applicable 

15 employer-sponsored coverage without regard to 

16 whether the employer or employee pays for the cov17 erage. 

18 ‘‘(4) SELF-EMPLOYED INDIVIDUAL.—In the 

19 case of an individual who is an employee within the 

20 meaning of section 401(c)(1), coverage under any 

21 group health plan providing health insurance cov22 erage shall be treated as applicable employer-spon23 sored coverage if a deduction is allowable under sec24 tion 162(l) with respect to all or any portion of the 

25 cost of the coverage. 


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1 ‘‘(5) GOVERNMENTAL PLANS INCLUDED.—Ap2 plicable employer-sponsored coverage shall include 

3 coverage under any group health plan established 

4 and maintained primarily for its civilian employees 

5 by the Government of the United States, by the gov6 ernment of any State or political subdivision thereof, 

7 or by any agency or instrumentality of any such gov8 ernment. 

9 ‘‘(6) EMPLOYEE.—The term ‘employee’ includes 

10 any former employee, surviving spouse, or other pri11 mary insured individual.’’. 

12 (c) CLERICAL AMENDMENT.—The table of sections 

13 for chapter 43 of such Code is amended by striking the 

14 item relating to section 4980I. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 December 31, 2017. 

Æ 


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