3.0.0 1898 2023-01-11T13:38:32Z 2023-01-11T13:38:32Z Senate S 2017-09-28 115 ssfi00 Finance Committee Senate Standing Referred to 2017-09-28T20:51:43Z 2017-09-28 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6228-6229) IntroReferral 2017-09-28 Introduced in Senate IntroReferral 10000 9 Library of Congress D000618 Sen. Daines, Steve [R-MT] Steve Daines R MT N Taxation Taxation 00 2017-09-28 Introduced in Senate 2018-03-23T17:45:05Z Repeal and Refund Act

This bill amends the Internal Revenue Code to repeal: (1) the requirement that individuals maintain minimum essential health care coverage (commonly referred to as the individual mandate), and (2) the reporting requirements for health insurance coverage.

The Department of the Treasury must implement a program to refund all penalties paid by taxpayers for failing to maintain minimum essential health coverage. Treasury must provide taxpayers with one payment to refund all penalties without regard to whether or not an amended tax return is filed.

]]> Repeal and Refund Act Display Title Repeal and Refund Act Short Titles as Introduced Repeal and Refund Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to retroactively repeal the individual mandate for health insurance. Introduced in Senate 2017-09-28T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s1898is/xml/BILLS-115s1898is.xml 2017-09-28 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6228-6229) 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.