[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2050 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2050

To amend the Internal Revenue Code of 1986 to repeal the excise tax on 
             high cost employer-sponsored health coverage.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 28, 2015

 Mr. Courtney (for himself, Mr. Brady of Pennsylvania, Ms. Fudge, Ms. 
DeLauro, Ms. Schakowsky, Ms. Titus, Ms. Kaptur, Mr. Brendan F. Boyle of 
Pennsylvania, Mr. Thompson of Mississippi, Mr. Grayson, Mr. Pocan, Mr. 
  Lipinski, Mr. Pascrell, Mr. LoBiondo, Mr. Norcross, Mr. Vargas, Mr. 
  Conyers, Ms. Judy Chu of California, Mr. Honda, Mrs. Lawrence, Mr. 
   McGovern, Mr. Ellison, Mr. Grijalva, Mr. DeFazio, Ms. Sinema, Mr. 
Sires, Mr. Hastings, Mr. Gutieerrez, Ms. Jackson Lee, Mr. Ryan of Ohio, 
  Mr. Lynch, Mr. Peters, Mr. Perlmutter, Ms. Edwards, Mr. Johnson of 
   Georgia, Mr. Gene Green of Texas, Mr. Cicilline, Mr. Kildee, Mr. 
  Cartwright, Ms. Frankel of Florida, Mr. Capuano, Ms. McCollum, Mr. 
  Larson of Connecticut, Ms. Clark of Massachusetts, Mr. Aguilar, Mr. 
Tonko, Mr. Higgins, Ms. Norton, Mr. Carson of Indiana, Mrs. Napolitano, 
  Mr. Gallego, Mr. Langevin, Mr. Van Hollen, Mr. Gibson, Mr. Ben Ray 
Lujaan of New Mexico, Mr. Sean Patrick Maloney of New York, Mr. Lance, 
Mr. Murphy of Florida, Ms. Linda T. Saanchez of California, Mr. Welch, 
  Mr. Kilmer, Mr. Quigley, Ms. Esty, Ms. Bonamici, Ms. Duckworth, Mr. 
     Nadler, Mr. Loebsack, Mrs. Bustos, Mr. Walz, and Mr. Serrano) 
 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 repeal the excise tax on 
             high cost employer-sponsored health coverage.

    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 ``Middle Class Health Benefits Tax 
Repeal Act of 2015''.

SEC. 2. REPEAL OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH 
              COVERAGE.

    (a) In General.--Chapter 43 of the Internal Revenue Code of 1986 is 
amended by striking section 4980I.
    (b) Conforming Amendment.--Section 6051 of such Code is amended by 
adding at the end the following:
    ``(g) Applicable Employer-Sponsored Coverage.--For purposes of 
subsection (a)(14)--
            ``(1) In general.--The term `applicable employer-sponsored 
        coverage' means, with respect to any employee, coverage under 
        any group health plan made available to the employee by an 
        employer which is excludable from the employee's gross income 
        under section 106, or would be so excludable if it were 
        employer-provided coverage (within the meaning of such section 
        106).
            ``(2) Exceptions.--The term `applicable employer-sponsored 
        coverage' shall not include--
                    ``(A) any coverage (whether through insurance or 
                otherwise) described in section 9832(c)(1) (other than 
                subparagraph (G) thereof) or for long-term care, or
                    ``(B) any coverage under a separate policy, 
                certificate, or contract of insurance which provides 
                benefits substantially all of which are for treatment 
                of the mouth (including any organ or structure within 
                the mouth) or for treatment of the eye, or
                    ``(C) any coverage described in section 9832(c)(3) 
                the payment for which is not excludable from gross 
                income and for which a deduction under section 162(l) 
                is not allowable.
            ``(3) Coverage includes employee paid portion.--Coverage 
        shall be treated as applicable employer-sponsored coverage 
        without regard to whether the employer or employee pays for the 
        coverage.
            ``(4) Self-employed individual.--In the case of an 
        individual who is an employee within the meaning of section 
        401(c)(1), coverage under any group health plan providing 
        health insurance coverage shall be treated as applicable 
        employer-sponsored coverage if a deduction is allowable under 
        section 162(l) with respect to all or any portion of the cost 
        of the coverage.
            ``(5) Governmental plans included.--Applicable employer-
        sponsored coverage shall include coverage under any group 
        health plan established and maintained primarily for its 
        civilian employees by the Government of the United States, by 
        the government of any State or political subdivision thereof, 
        or by any agency or instrumentality of any such government.
            ``(6) Employee.--The term `employee' includes any former 
        employee, surviving spouse, or other primary insured 
        individual.''.
    (c) Clerical Amendment.--The table of sections for chapter 43 of 
such Code is amended by striking the item relating to section 4980I.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2017.
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