3.0.0 105 2019-11-15T21:47:05Z 2019-11-15T21:47:05Z House H HR 2013-01-03 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GARRETT:H.R. 105.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 (The Congress shall havePower to lay and collect Taxes, Duties, Imposts, and Excises,to pay the Debts and provide for the common Defence andgeneral Welfare of the United States; but all Duties, Impostsand Excises shall be uniform throughout the United States;),Article I, Section 9, Clause 5 (No Capitation, or otherdirect, Tax shall be laid unless in Proportion to the Censusor Enumeration herein before directed to be taken), andArticle I, Section 8, Clause 18 (To make all Laws which shallbe necessary and proper for carrying into execution theforegoing Powers, and all other Powers vested by thisConstitution in the Government of the United States, or inany Department of Officer thereof).In National Federation of Independent Business v. Sebelius,the Supreme Court ruled that the financial penalty forfailing to purchase health insurance as mandated by theAffordable Care Act is a tax that Congress may impose throughthe taxing power. Even if the penalty imposed by theAffordable Care Act must be construed to be a tax, it doesnot satisfy the three types of taxes--income, excise, ordirect--that are listed as valid in the Constitution. Thepenalty is not assessed on income so it is not a valid incometax. The penalty is not assessed uniformly and is triggeredby economic inactivity so it is not a valid excise tax.Finally, the penalty is not apportioned among the states bypopulation and therefore is not a valid direct tax.The tax imposed by the Affordable Care Act, by everymeasure, extends beyond the taxing power granted to Congressby the Constitution and it is only necessary and proper thatCongress repeal the individual mandate.[Page H36]]]> hswm00 Ways and Means Committee House Standing hswm02 Health Subcommittee Referred to 2013-01-15T21:37:27Z Referred to 2013-01-03T16:16:05Z 2013-01-15 hswm02 Health Subcommittee 1 House committee actions Referred to the Subcommittee on Health. Committee 2013-01-03 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-01-03 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-01-03 Introduced in House IntroReferral 1000 9 Library of Congress G000548 Rep. Garrett, Scott [R-NJ-5] Scott Garrett R NJ 5 N Taxation Health care costs and insurance Health care coverage and access Sales and excise taxes Taxation

00 2013-01-03 Introduced in House 2013-01-11T19:56:37Z Reclaiming Individual Liberty Act - Amends the Internal Revenue Code to repeal provisions added by the Patient Protection and Affordable Care Act requiring individuals to purchase and maintain minimum essential health care coverage.

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in House 2013-01-03T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr105ih/xml/BILLS-113hr105ih.xml 2013-01-15 Referred to the Subcommittee on Health. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.