Placed on Senate calendar — Coronavirus Aid, Relief, and Economic Security Act (CARES Act)

Record facts

Summary

H.R. 748 of the 116th Congress, 1st Session, as received in the Senate on July 18, 2019 and read the second time and placed on the calendar on July 22, 2019 as Calendar No. 157. The act, which passed the House of Representatives July 17, 2019, is titled the Middle Class Health Benefits Tax Repeal Act of 2019 and would amend the Internal Revenue Code of 1986 by striking section 4980I, the excise tax on high cost employer-sponsored health coverage. Conforming amendments add a subsection (g) to section 6051 defining applicable employer-sponsored coverage and strike a cross-reference in section 9831(d)(1), effective for taxable years beginning after December 31, 2019. Section 3 provides that the act's budgetary effects are not to be entered on Statutory PAYGO or Senate PAYGO scorecards. The text is attested by Cheryl L. Johnson, Clerk.

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Full text

II 
Calendar No. 157 
116TH CONGRESS 
1ST SESSION 
H. R. 748 
IN THE SENATE OF THE UNITED STATES 
JULY 18, 2019 
Received; read the first time 
JULY 22, 2019 
Read the second time and placed on the calendar 
AN ACT 
To amend the Internal Revenue Code of 1986 to repeal 
the excise tax on high cost employer-sponsored health 
coverage. 
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
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This Act may be cited as the ‘‘Middle Class Health 
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Benefits Tax Repeal Act of 2019’’. 
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SEC. 2. REPEAL OF EXCISE TAX ON HIGH COST EMPLOYER- 
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SPONSORED HEALTH COVERAGE. 
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(a) IN GENERAL.—Chapter 43 of the Internal Rev-
8
enue Code of 1986 is amended by striking section 4980I. 
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HR 748 PCS
(b) CONFORMING AMENDMENTS.— 
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(1) Section 6051 of such Code is amended— 
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(A) by striking ‘‘section 4980I(d)(1)’’ in 
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subsection (a)(14) and inserting ‘‘subsection 
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(g)’’, and 
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(B) by adding at the end the following new 
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subsection: 
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‘‘(g) APPLICABLE
EMPLOYER-SPONSORED
COV-
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ERAGE.—For purposes of subsection (a)(14)— 
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‘‘(1) IN GENERAL.—The term ‘applicable em-
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ployer-sponsored coverage’ means, with respect to 
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any employee, coverage under any group health plan 
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made available to the employee by an employer 
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which is excludable from the employee’s gross in-
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come under section 106, or would be so excludable 
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if it were employer-provided coverage (within the 
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meaning of such section 106). 
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‘‘(2) EXCEPTIONS.—The term ‘applicable em-
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ployer-sponsored coverage’ shall not include— 
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‘‘(A) any coverage (whether through insur-
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ance 
or 
otherwise) 
described 
in 
section 
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9832(c)(1) (other than subparagraph (G) there-
22
of) or for long-term care, 
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‘‘(B) any coverage under a separate policy, 
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certificate, or contract of insurance which pro-
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HR 748 PCS
vides benefits substantially all of which are for 
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treatment of the mouth (including any organ or 
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structure within the mouth) or for treatment of 
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the eye, or 
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‘‘(C) any coverage described in section 
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9832(c)(3) the payment for which is not exclud-
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able from gross income and for which a deduc-
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tion under section 162(l) is not allowable. 
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‘‘(3) COVERAGE
INCLUDES
EMPLOYEE
PAID 
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PORTION.—Coverage shall be treated as applicable 
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employer-sponsored coverage without regard to 
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whether the employer or employee pays for the cov-
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erage. 
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‘‘(4) GOVERNMENTAL PLANS INCLUDED.—Ap-
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plicable employer-sponsored coverage shall include 
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coverage under any group health plan established 
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and maintained primarily for its civilian employees 
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by the Government of the United States, by the gov-
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ernment of any State or political subdivision thereof, 
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or by any agency or instrumentality of any such gov-
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ernment.’’. 
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(2) Section 9831(d)(1) of such Code is amend-
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ed by striking ‘‘except as provided in section 
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4980I(f)(4)’’. 
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(3) The table of sections for chapter 43 of such 
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Code is amended by striking the item relating to sec-
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tion 4980I. 
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(c) EFFECTIVE DATE.—The amendments made by 
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this section shall apply to taxable years beginning after 
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December 31, 2019. 
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SEC. 3. BUDGETARY EFFECTS. 
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(a) STATUTORY PAYGO SCORECARDS.—The budg-
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etary effects of this Act shall not be entered on either 
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PAYGO scorecard maintained pursuant to section 4(d) of 
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the Statutory Pay-As-You-Go Act of 2010. 
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(b) SENATE PAYGO SCORECARDS.—The budgetary 
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effects of this Act shall not be entered on any PAYGO 
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scorecard maintained for purposes of section 4106 of H. 
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Con. Res. 71 (115th Congress). 
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Passed the House of Representatives July 17, 2019. 
Attest: 
CHERYL L. JOHNSON, 
Clerk. 
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Calendar No. 157 
116TH CONGRESS 
1ST SESSION 
H. R. 748 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
repeal the excise tax on high cost employer-spon-
sored health coverage. 
JULY 22, 2019 
Read the second time and placed on the calendar 
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21:03 Jul 22, 2019
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