[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 847 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 847

To amend the Internal Revenue Code of 1986 to require that amounts paid 
   for employer-provided coverage under accident or health plans be 
                         included on W-2 Forms.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 6, 2007

  Mr. Cooper 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 require that amounts paid 
   for employer-provided coverage under accident or health plans be 
                         included on W-2 Forms.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Healthcare Disclosure Act of 2007''.

SEC. 2. AMOUNTS PAID FOR EMPLOYER-PROVIDED COVERAGE UNDER ACCIDENT OR 
              HEALTH PLANS INCLUDED ON W-2 FORMS.

    (a) In General.--Subsection (a) of section 6051 of the Internal 
Revenue Code of 1986 (relating to receipts for employees) is amended by 
striking ``and'' at the end of paragraph (12), by striking the period 
at the end of paragraph (13) and inserting ``, and'', and by inserting 
after paragraph (13) the following new paragraph:
            ``(14) the total amount paid for coverage under an accident 
        or health plan (determined under section 4980B(f)(4)) which is 
        excludable from gross income under section 106.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2006.
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