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. 
Be it enacted by the Senate and House of Representa-
tives 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 Rev-
enue Code of 1986 is amended by striking section 4980I. 
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(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
COV-
ERAGE.—For purposes of subsection (a)(14)— 
‘‘(1) IN GENERAL.—The term ‘applicable em-
ployer-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 in-
come 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 em-
ployer-sponsored coverage’ shall not include— 
‘‘(A) any coverage (whether through insur-
ance 
or 
otherwise) 
described 
in 
section 
9832(c)(1) (other than subparagraph (G) there-
of) or for long-term care, 
‘‘(B) any coverage under a separate policy, 
certificate, or contract of insurance which pro-
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vides 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 exclud-
able from gross income and for which a deduc-
tion 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 cov-
erage. 
‘‘(4) GOVERNMENTAL PLANS INCLUDED.—Ap-
plicable 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 gov-
ernment of any State or political subdivision thereof, 
or by any agency or instrumentality of any such gov-
ernment.’’. 
(2) Section 9831(d)(1) of such Code is amend-
ed by striking ‘‘except as provided in section 
4980I(f)(4)’’. 
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(3) The table of sections for chapter 43 of such 
Code is amended by striking the item relating to sec-
tion 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 budg-
etary 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: 
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 
repeal the excise tax on high cost employer-spon-
sored health coverage. 
JULY 22, 2019 
Read the second time and placed on the calendar 
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21:03 Jul 22, 2019
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