[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 2432 Introduced in Senate (IS)]

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114th CONGRESS
  1st Session
                                S. 2432

To amend the Public Health Service Act to require the disclosure of the 
    portion of health insurance premiums attributable to the health 
                             insurance tax.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           December 18, 2015

Mr. Scott (for himself and Mr. Barrasso) introduced the following bill; 
     which was read twice and referred to the Committee on Health, 
                     Education, Labor, and Pensions

_______________________________________________________________________

                                 A BILL


 
To amend the Public Health Service Act to require the disclosure of the 
    portion of health insurance premiums attributable to the health 
                             insurance tax.

    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 ``Obamacare Tax Transparency Act''.

SEC. 2. DISCLOSURE OF PORTION OF PREMIUM ATTRIBUTABLE TO HEALTH 
              INSURANCE TAX.

    (a) Findings.--Congress makes the following findings:
            (1) The health insurance tax under section 9010 of the 
        Patient Protection and Affordable Care Act (ACA) is one of the 
        largest tax increases under the ACA. In the most recent Budget 
        and Economic Outlook, the Congressional Budget Office (CBO) 
        projected that the health insurance tax will accrue 
        $159,000,000,000 over 10 years (2016-2025) through yearly, 
        increasing fees on most health insurance providers.
            (2) According to the CBO, new fees under the ACA--including 
        the health insurance tax--``would be largely passed through to 
        consumers in the form of higher premiums for private 
        coverage''.
            (3) Families and small businesses are frequently unaware 
        that their premium payments are higher due to the health 
        insurance tax.
    (b) Purpose.--It is the purpose of this Act to provide consumers 
with a transparent account of the portion of their premium that is 
attributable to the health insurance tax under section 9010 of the 
Patient Protection and Affordable Care Act.
    (c) Disclosure.--Subpart 1 of part A of title XXVII of the Public 
Health Service Act (42 U.S.C. 300gg et seq.) is amended--
            (1) by redesignating the second section 2709 (42 U.S.C. 
        300gg-9) (relating to disclosure of information) as section 
        2709-1; and
            (2) by adding at the end the following:

``SEC. 2709-2. DISCLOSURE OF PORTION OF PREMIUM ATTRIBUTABLE TO HEALTH 
              INSURANCE TAX.

    ``(a) In General.--Each covered entity shall disclose to any 
individual or employer who pays a premium for health insurance in the 
individual or group market the portion of such premium which is 
attributable to the fee imposed under section 9010 of the Patient 
Protection and Affordable Care Act.
    ``(b) Manner of Disclosure.--
            ``(1) In general.--Except as provided in paragraph (2), in 
        any case in which the covered entity provides a monthly or 
        annual premium statement or bill, the disclosure made under 
        subsection (a) shall be made on such statement or bill.
            ``(2) Group market.--In the case of a covered entity that 
        provides coverage in the large group market or small group 
        market (as defined in section 2791(e)), the disclosure made 
        under subsection (a) may be made to the employer who maintains 
        such plan.
    ``(c) Prohibition on Regulations.--The Secretary may not promulgate 
regulations with respect to the form or manner of any disclosure 
required under this section.
    ``(d) Definitions.--For purposes of this section, the terms 
`covered entity' and `health insurance' have the meaning given such 
terms under section 9010 of the Patient Protection and Affordable Care 
Act.''.
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