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 2015’’. 
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. 
(b) CONFORMING AMENDMENT.—Section 6051 of 
such Code is amended by adding at the end the following: 
‘‘(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 
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9832(c)(1) (other than subparagraph (G) there-
of) or for long-term care, or 
‘‘(B) any coverage under a separate policy, 
certificate, or contract of insurance which pro-
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) SELF-EMPLOYED
INDIVIDUAL.—In the 
case of an individual who is an employee within the 
meaning of section 401(c)(1), coverage under any 
group health plan providing health insurance cov-
erage shall be treated as applicable employer-spon-
sored coverage if a deduction is allowable under sec-
tion 162(l) with respect to all or any portion of the 
cost of the coverage. 
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‘‘(5) 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. 
‘‘(6) EMPLOYEE.—The term ‘employee’ includes 
any former employee, surviving spouse, or other pri-
mary insured individual.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for chapter 43 of such Code is amended by striking the 
item relating to section 4980I. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
Æ 
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