A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service of the Department of the Treasury relating to liability under section 5000A of the Internal Revenue Code of 1986 for the shared responsibility payment for not maintaining minimum essential coverage.

Bill: 113-sjres-35
Sponsor: full_name: Sen. McConnell, Mitch [R-KY]
Introduced: 2014-03-27
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Comprehensive health care

Congressional oversight

Department of the Treasury

Health care costs and insurance

Health care coverage and access

Internal Revenue Service (IRS)

Sales and excise taxes
Latest action: action_date: 2014-03-27
text: Referred to the Committee on Finance. (text of measure as introduced: CR S1831)

Summaries:
action_date: 2014-03-27
action_desc: Introduced in Senate
text: <p>Disapproves and nullifies final regulations submitted by the Internal Revenue Service (IRS) that provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential health care coverage.</p>

tv_txt: IIA 113th CONGRESS 2d Session S. J. RES. 35 IN THE SENATE OF THE UNITED STATES March 27, 2014 Mr. McConnell (for himself, Mr. Hatch , and Mr. Coats ) introduced the following joint resolution; which was read twice and referred to the Committee on Finance JOINT RESOLUTION Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service of the Department of the Treasury relating to liability under section 5000A of the Internal Revenue Code of 1986 for the shared responsibility payment for not maintaining minimum essential coverage.

That Congress disapproves the rule submitted by the Internal Revenue Service of the Department of the Treasury relating to liability under section 5000A of the Internal Revenue Code of 1986 for the shared responsibility payment for not maintaining minimum essential coverage (published at 78 Fed. Reg. 53646 (August 30, 2013)), and such rule shall have no force or effect.