[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 879 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 879

To repeal the ``Cadillac Tax'' on middle class Americans' health plans.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 11, 2015

  Mr. Guinta introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To repeal the ``Cadillac Tax'' on middle class Americans' health plans.

    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 ``Ax the Tax on Middle Class 
Americans' Health Plans Act''.

SEC. 2. REPEAL OF THE TAX ON EMPLOYEE HEALTH INSURANCE PREMIUMS AND 
              HEALTH PLAN BENEFITS AND RELATED REPORTING REQUIREMENTS.

    (a) Excise Tax.--Chapter 43 of the Internal Revenue Code of 1986 is 
amended by striking section 4980I.
    (b) Reporting Requirement.--Section 6051(a) of such Code is amended 
by inserting ``and'' at the end of paragraph (12), by striking ``, 
and'' at the end of paragraph (13) and inserting a period, and by 
striking paragraph (14).
    (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 Dates.--
            (1) In general.--Except as provided by paragraph (2), the 
        amendments made by this section shall apply to taxable years 
        beginning after December 31, 2017.
            (2) Reporting requirement.--The amendment made by 
        subsection (b) shall apply to calendar years beginning after 
        December 31, 2014.
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