Healthcare Tax Relief and Mandate Repeal Act

Bill: 115-hr-285
Sponsor: full_name: Rep. Turner, Michael R. [R-OH-10]
Introduced: 2017-01-04
Policy area: Health
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Sales and excise taxes
Latest action: action_date: 2017-01-04
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-01-04
action_desc: Introduced in House
text: <p><strong>Healthcare Tax Relief and Mandate Repeal Act</strong></p> <p>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&nbsp;who have a workforce of 50 or more full-time employees provide health insurance coverage for their employees.</p>

tv_txt: I 115th CONGRESS 1st Session H. R. 285 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.

1. Short title This Act may be cited as the Healthcare Tax Relief and Mandate Repeal Act . 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. . 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.