[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4723 Reported in House (RH)]

<DOC>





                                                 Union Calendar No. 361
114th CONGRESS
  2d Session
                                H. R. 4723

                          [Report No. 114-475]

To amend the Internal Revenue Code of 1986 to provide for the recovery 
 of improper overpayments resulting from certain Federally subsidized 
                           health insurance.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 10, 2016

Ms. Jenkins of Kansas (for herself, Mr. Tiberi, Mr. Roskam, Mrs. Black, 
and Mr. Sam Johnson of Texas) introduced the following bill; which was 
              referred to the Committee on Ways and Means

                             March 23, 2016

            Additional sponsors: Mr. Meehan and Mr. Renacci

                             March 23, 2016

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
 [For text of introduced bill, see copy of bill as introduced on March 
                               10, 2016]


_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide for the recovery 
 of improper overpayments resulting from certain Federally subsidized 
                           health insurance.


 


    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 ``Protecting Taxpayers by Recovering 
Improper Obamacare Subsidy Overpayments Act''.

SEC. 2. RECOVERY OF IMPROPER OVERPAYMENTS RESULTING FROM CERTAIN 
              FEDERALLY SUBSIDIZED HEALTH INSURANCE.

    (a) In General.--Section 36B(f)(2) of the Internal Revenue Code of 
1986 is amended by striking subparagraph (B).
    (b) Conforming Amendments.--
            (1) Clause (ii) of section 35(g)(12)(B) of such Code is 
        amended by striking ``, except that'' and all that follows and 
        inserting a period.
            (2) So much of paragraph (2) of section 36B(f) of such Code 
        as precedes ``advance payments'' is amended to read as follows:
            ``(2) Excess advance payments.--If the''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.
                                                 Union Calendar No. 361

114th CONGRESS

  2d Session

                               H. R. 4723

                          [Report No. 114-475]

_______________________________________________________________________

                                 A BILL

To amend the Internal Revenue Code of 1986 to provide for the recovery 
 of improper overpayments resulting from certain Federally subsidized 
                           health insurance.

_______________________________________________________________________

                             March 23, 2016

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed