Title: Healthcare Tax Relief and Mandate Repeal Act
Policy area: Health

Summary:
Healthcare Tax Relief and Mandate Repeal Act
This bill amends the Internal Revenue Code to repeal the requirements added by the Patient Protection and Affordable Care Act that: (1) individuals purchase and maintain minimum essential health care coverage, and (2) employers who have a workforce of 50 or more full-time employees provide health insurance coverage for their employees.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 285 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 285

To amend the Internal Revenue Code of 1986 to repeal the individual and 
                  employer health insurance mandates.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 2017

Mr. Turner (for himself, Mr. Farenthold, Mr. Duncan of South Carolina, 
 Mr. DesJarlais, Mr. McClintock, Mr. Mullin, Mr. Roe of Tennessee, and 
    Mr. Rogers of Alabama) 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 individual and 
                  employer health insurance mandates.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Healthcare Tax Relief and Mandate 
Repeal Act''.

SEC. 2. REPEAL OF INDIVIDUAL HEALTH INSURANCE MANDATE.

    Section 5000A of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new subsection:
    ``(h) Termination.--This section shall not apply with respect to 
any month beginning after December 31, 2013.''.

SEC. 3. REPEAL OF EMPLOYER HEALTH INSURANCE MANDATE.

    (a) In General.--Chapter 43 of the Internal Revenue Code of 1986 is 
amended by striking section 4980H.
    (b) Repeal of Related Reporting Requirements.--Subpart D of part 
III of subchapter A of chapter 61 of such Code is amended by striking 
section 6056.
    (c) Conforming Amendments.--
            (1) Section 6724(d)(1)(B) of such Code is amended by 
        inserting ``or'' at the end of clause (xxiii), by striking 
        ``or'' at the end of clause (xxiv), and by striking clause 
        (xxv).
            (2) Section 6724(d)(2) of such Code is amended by inserting 
        ``or'' at the end of subparagraph (GG) and by striking 
        subparagraph (HH).
            (3) The table of sections for chapter 43 of such Code is 
        amended by striking the item relating to section 4980H.
            (4) The table of sections for subpart D of part III of 
        subchapter A of chapter 61 of such Code is amended by striking 
        the item relating to section 6056.
            (5) Section 1513 of the Patient Protection and Affordable 
        Care Act is amended by striking subsection (c).
    (d) Effective Dates.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments made by this section shall apply to 
        months and other periods beginning after December 31, 2013.
            (2) Repeal of study and report.--The amendment made by 
        subsection (c)(5) shall take effect on the date of the 
        enactment of this Act.
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