Family Health Care Affordability Act of 2019

Bill: 116-hr-1870
Sponsor: full_name: Rep. Wild, Susan [D-PA-7]
Introduced: 2019-03-26
Policy area: Taxation
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Income tax credits

Tax treatment of families
Latest action: action_date: 2019-03-26
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-03-26
action_desc: Introduced in House
text: <p><b>Family Health Care Affordability Act of 2019</b></p> <p>This bill modifies the requirement for determining the affordability of employer-sponsored minimum essential health care coverage under the Patient Protection and Affordable Care Act (PPACA). (Under current law, the coverage is unaffordable, and an employee may be eligible for premium assistance tax credits, if the employee's required contribution for an individual plan exceeds 9.5% of household income.) </p> <p>The bill specifies that, with respect to an employee's family members who are eligible to enroll in the plan, affordability must be determined using the cost of family coverage rather than individual coverage to expand the eligibility of families for premium assistance tax credits.</p>

tv_txt: I 116th CONGRESS 1st Session H. R. 1870 IN THE HOUSE OF REPRESENTATIVES March 26, 2019 Ms. Wild (for herself, Ms. Sánchez , and Mr. Luján ) 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 expand affordability of health insurance for working families.

1. Short title This Act may be cited as the Family Health Care Affordability Act of 2019 . 2. Expand affordability for working families (a) In general Clause (i) of section 36B(c)(2)(C) of the Internal Revenue Code of 1986 is amended to read as follows: (i) Coverage must be affordable (I) Employees An employee shall not be treated as eligible for minimum essential coverage if such coverage consists of an eligible employer-sponsored plan (as defined in section 5000A(f)(2)) and the employee’s required contribution (within the meaning of section 5000A(e)(1)(B)) with respect to the plan exceeds 9.5 percent of the employee’s household income. (II) Family members An individual who is eligible to enroll in an eligible employer-sponsored plan (as defined in section 5000A(f)(2)) by reason of a relationship the individual bears to the employee shall not be treated as eligible for minimum essential coverage by reason of such eligibility to enroll if the employee’s required contribution (within the meaning of section 5000A(e)(1)(B), determined by substituting family for self-only ) with respect to the plan exceeds 9.5 percent of the employee’s household income. . (b) Conforming amendments (1) Clause (ii) of section 36B(c)(2)(C) of the Internal Revenue Code of 1986 is amended by striking Except as provided in clause (iii), an employee and inserting An individual . (2) Clause (iii) of section 36B(c)(2)(C) of such Code is amended by striking the last sentence of clause (i) and inserting clause (i)(II) . (3) Clause (iv) of section 36B(c)(2)(C) of such Code is amended by striking the 9.5 percent under clause (i)(II) and inserting the 9.5 percent under clauses (i)(I) and (i)(II) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2020.