Employer Relief Act of 2018

Bill: 115-hr-4616
Sponsor: full_name: Rep. Nunes, Devin [R-CA-22]
Introduced: 2017-12-12
Policy area: Health
Subjects: Employee benefits and pensions

Health care coverage and access

Income tax credits

Sales and excise taxes
Latest action: action_date: 2018-08-28
text: Placed on the Union Calendar, Calendar No. 702.

Summaries:
action_date: 2017-12-12
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to suspend the employer mandate for health insurance coverage until January 1, 2019.</p> <p>The bill amends the Patient Protection and Affordable Care Act to delay for&nbsp;one year, until after December 31, 2020, the implementation of the excise tax on high cost employer-sponsored health coverage (commonly referred to as the Cadillac tax).</p>

tv_txt: I 115th CONGRESS 1st Session H. R. 4616 IN THE HOUSE OF REPRESENTATIVES December 12, 2017 Mr. Nunes (for himself and Mr. Kelly of Pennsylvania ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Patient Protection and Affordable Care Act to provide for a temporary moratorium on the employer mandate and to provide for a delay in the implementation of the excise tax on high cost employer-sponsored health coverage.

1. Moratorium on employer mandate Section 4980H of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Suspension This section shall not apply to any month beginning after December 31, 2014, and before January 1, 2019. . 2. Delay in implementation of excise tax on high cost employer-sponsored health coverage Section 9001(c) of the Patient Protection and Affordable Care Act is amended by striking December 31, 2019 and inserting December 31, 2020 .

tv_txt: IB Union Calendar No. 702 115th CONGRESS 2d Session H. R. 4616 [Report No. 115–906] IN THE HOUSE OF REPRESENTATIVES December 12, 2017 Mr. Nunes (for himself and Mr. Kelly of Pennsylvania ) introduced the following bill; which was referred to the Committee on Ways and Means August 28, 2018 Additional sponsors: Mr. Messer , Mr. Meadows , and Mr. Smith of Nebraska August 28, 2018 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on December 12, 2017 A BILL To amend the Patient Protection and Affordable Care Act to provide for a temporary moratorium on the employer mandate and to provide for a delay in the implementation of the excise tax on high cost employer-sponsored health coverage.

1. Short title This Act may be cited as the Employer Relief Act of 2018 . 2. Moratorium on employer mandate Section 4980H of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Suspension This section shall not apply to any month beginning after December 31, 2014, and before January 1, 2019. . 3. Delay in implementation of excise tax on high cost employer-sponsored health coverage Section 9001(c) of the Patient Protection and Affordable Care Act is amended by striking December 31, 2021 and inserting December 31, 2022 .

August 28, 2018 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed