FAIR Act of 2014

Bill: 113-s-2106
Sponsor: full_name: Sen. Fischer, Deb [R-NE]
Introduced: 2014-03-11
Policy area: Taxation
Subjects: Comprehensive health care

Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Sales and excise taxes

Tax administration and collection, taxpayers
Latest action: action_date: 2014-03-11
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-03-11
action_desc: Introduced in Senate
text: <p>Freeing Americans from Inequitable Requirements Act of 2014 or the FAIR Act of 2014 - Amends the Internal Revenue Code, with respect to the individual mandate to purchase health care coverage, to delay such requirement from taking effect until the Secretary of the Treasury submits to Congress a certification that the employer mandate to provide health care coverage for employees is being applied and administered without any administratively created exceptions. </p>

tv_txt: II 113th CONGRESS 2d Session S. 2106 IN THE SENATE OF THE UNITED STATES March 11, 2014 Mrs. Fischer (for herself, Ms. Ayotte , Mr. Barrasso , Mr. Boozman , Mr. Coats , Mr. Cochran , Mr. Inhofe , Mr. Johanns , Mr. Roberts , Mr. Vitter , Mr. Wicker , and Mr. Johnson of Wisconsin ) 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 provide that the individual health insurance mandate not apply until the employer health insurance mandate is enforced without exceptions.

1. Short title This Act may be cited as the Freeing Americans from Inequitable Requirements Act of 2014 or the FAIR Act of 2014 . 2. Findings; purpose (a) Findings Congress finds the following: (1) Since the passage of the Patient Protection and Affordable Care Act (hereafter referred to as PPACA ), the Administration—through the Department of Health and Human Services and the Department of the Treasury—has unilaterally delayed or changed PPACA at least eighteen times. (2) On July 2, 2013, the Administration delayed until 2015 the PPACA requirement that employers with at least 50 full-time equivalent employees provide health coverage for their full-time workers or risk paying a penalty to the Internal Revenue Service. (3) On February 10, 2014, the Administration once again delayed the PPACA requirement until 2016 for employers with between 50 and 99 full-time equivalent employees to provide qualified health insurance to their employees. (4) The Administration lacks the authority to unilaterally change statutorily defined dates in order to delay the implementation of any provision of PPACA. (5) If the Administration continues to suspend the penalties for businesses absent any statutory authority, then the penalties for all Americans should be suspended on the basis of fundamental fairness. (b) Purpose The purpose of this Act is to require the suspension of the enforcement of penalties associated with the individual mandate should the Administration unilaterally announce a suspension of the enforcement of penalties for any component of the employer mandate. 3. Individual health insurance mandate delayed until employer health insurance mandate enforced without exceptions (a) In general Section 5000A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (h) Delay until employer health insurance mandate enforced without exceptions This section shall not apply with respect to any month which begins before the date on which the Secretary submits to Congress a certification that section 4980H is being applied and administered without any administratively created exceptions. . (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2013.