[Congressional Record Volume 163, Number 156 (Thursday, September 28, 2017)]
[Senate]
[Pages S6228-S6229]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DAINES:
  S. 1898. A bill to amend the Internal Revenue Code of 1986 to 
retroactively repeal the individual mandate for health insurance; to 
the Committee on Finance.
  Mr. DAINES. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 1898

       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 ``Repeal and Refund Act''.

     SEC. 2. REPEAL OF INDIVIDUAL MANDATE.

       (a) Repeal of Requirement to Maintain Minimum Essential 
     Coverage.--
       (1) In general.--The Internal Revenue Code of 1986 is 
     amended by striking chapter 48.
       (2) Conforming amendments.--
       (A) Amendments related to the internal revenue code of 
     1986.--
       (i) Section 36B of the Internal Revenue Code of 1986 is 
     amended by redesignating subsection (g) as subsection (h) and 
     by inserting after subsection (g) the following new 
     subsection:
       ``(g) Minimum Essential Coverage.--For purposes of this 
     section--
       ``(1) In general.--The term `minimum essential coverage' 
     means any of the following:
       ``(A) Government sponsored programs.--Coverage under--
       ``(i) the Medicare program under part A of title XVIII of 
     the Social Security Act,
       ``(ii) the Medicaid program under title XIX of the Social 
     Security Act,
       ``(iii) the CHIP program under title XXI of the Social 
     Security Act,
       ``(iv) medical coverage under chapter 55 of title 10, 
     United States Code, including coverage under the TRICARE 
     program,
       ``(v) a health care program under chapter 17 or 18 of title 
     38, United States Code, as determined by the Secretary of 
     Veterans Affairs, in coordination with the Secretary of 
     Health and Human Services and the Secretary,
       ``(vi) a health plan under section 2504(e) of title 22, 
     United States Code (relating to Peace Corps volunteers), or
       ``(vii) the Nonappropriated Fund Health Benefits Program of 
     the Department of Defense, established under section 349 of 
     the National Defense Authorization Act for Fiscal Year 1995 
     (Public Law 103-337; 10 U.S.C. 1587 note).
       ``(B) Employer-sponsored plan.--Coverage under an eligible 
     employer-sponsored plan.
       ``(C) Plans in the individual market.--Coverage under a 
     health plan offered in the individual market within a State.
       ``(D) Grandfathered health plan.--Coverage under a 
     grandfathered health plan.
       ``(E) Other coverage.--Such other health benefits coverage, 
     such as a State health benefits risk pool, as the Secretary 
     of Health and Human Services, in coordination with the 
     Secretary, recognizes for purposes of this subsection.
       ``(2) Eligible employer-sponsored plan.--The term `eligible 
     employer-sponsored plan' means, with respect to any employee, 
     a group health plan or group health insurance coverage 
     offered by an employer to the employee which is--
       ``(A) a governmental plan (within the meaning of section 
     2791(d)(8) of the Public Health Service Act), or
       ``(B) any other plan or coverage offered in the small or 
     large group market within a State.

     Such term shall include a grandfathered health plan described 
     in paragraph (1)(D) offered in a group market.
       ``(3) Excepted benefits not treated as minimum essential 
     coverage.--The term `minimum essential coverage' shall not 
     include health insurance coverage which consists of coverage 
     of excepted benefits--
       ``(A) described in paragraph (1) of subsection (c) of 
     section 2791 of the Public Health Service Act; or
       ``(B) described in paragraph (2), (3), or (4) of such 
     subsection if the benefits are provided under a separate 
     policy, certificate, or contract of insurance.
       ``(4) Individuals residing outside united states or 
     residents of territories.--Any applicable individual shall be 
     treated as having minimum essential coverage for any month--
       ``(A) if such month occurs during any period described in 
     subparagraph (A) or (B) of section 911(d)(1) which is 
     applicable to the individual, or
       ``(B) if such individual is a bona fide resident of any 
     possession of the United States (as determined under section 
     937(a)) for such month.
       ``(5) Insurance-related terms.--Any term used in this 
     section which is also used in title I of the Patient 
     Protection and Affordable Care Act shall have the same 
     meaning as when used in such title.''.
       (ii) Section 36B(c)(2)(B) of such Code is amended to read 
     as follows:
       ``(B) Exception for minimum essential coverage.--The term 
     `coverage month' shall not include any month with respect to 
     an individual if for such month the individual is eligible 
     for minimum essential coverage other than eligibility for 
     coverage described in subsection (g)(1)(C) (relating to 
     coverage in the individual market).''.
       (iii) Clauses (i)(I) and (ii) of section 36B(c)(2)(C) of 
     such Code are each amended by striking ``section 
     5000A(f)(2)'' and inserting ``subsection (g)(2)''.
       (iv)(I) Subclause (II) of section 36B(c)(2)(C)(i) of such 
     Code is amended by striking ``(within the meaning of section 
     5000A(e)(1)(B))''.
       (II) Paragraph (2) of section 36B(c) of such Code is 
     amended by adding at the end the following new subparagraph:
       ``(D) Required contribution.--For purposes of subparagraph 
     (C)(i)(II), the term `required contribution' means--
       ``(i) in the case of an individual eligible to purchase 
     minimum essential coverage consisting of coverage through an 
     eligible-employer-sponsored plan, the portion of the annual 
     premium which would be paid by the individual (without regard 
     to whether paid through salary reduction or otherwise) for 
     self-only coverage, or
       ``(ii) in the case of an individual eligible only to 
     purchase minimum essential coverage described in subsection 
     (g)(1)(C), the annual premium for the lowest cost bronze plan 
     available in the individual market through the Exchange in 
     the State in the rating area in which the individual resides 
     (without regard to whether the individual purchased a 
     qualified health plan through the Exchange), reduced by the 
     amount of the credit allowable under subsection (a) for the 
     taxable year (determined as if the individual was covered by 
     a qualified health plan offered through the Exchange for the 
     entire taxable year).''.
       (v) Section 162(m)(6)(C)(i) of such Code is amended by 
     striking ``section 5000A(f)'' and inserting ``section 
     36B(g)''.
       (vi) Subsections (a)(1) and (b)(1) of section 4980H of such 
     Code are each amended by striking ``section 5000A(f)(2)'' and 
     inserting ``section 36B(g)(2)''.
       (vii) Section 4980I(f)(1)(B) of such Code is amended by 
     striking ``section 5000A(f)'' and inserting ``section 
     36B(g)''.
       (viii) Section 6056(b)(2)(b) of such Code is amended by 
     striking ``section 5000A(f)(2)'' and inserting ``section 
     36B(g)(2)''.
       (ix) The table of chapters of the Internal Revenue Code of 
     1986 is amended by striking the item relating to chapter 48.
       (B) Amendments related to the patient protection and 
     affordable care act.--
       (i) Section 1251(a)(4)(B)(ii) of the Patient Protection and 
     Affordable Care Act is amended by striking ``section 
     500A(f)(2)'' and inserting ``section 36B(g)(2)''.
       (ii) Section 1302(e)(2) of such Act is amended to read as 
     follows:
       ``(2) Individuals eligible for enrollment.--An individual 
     is described in this paragraph for any plan year if the 
     individual has not attained the age of 30 before the 
     beginning of the plan year.''.
       (iii) Section 1311(d)(4) of such Act is amended by striking 
     subparagraph (H).
       (iv) Section 1312(d)(4) of such Act is amended by striking 
     ``section 5000A(f)'' and inserting ``section 36B(g)''.
       (v) Section 1363(e)(1)(C) of such Act is amended--

       (I) by striking ``section 5000A(f)'' and inserting 
     ``section 36B(g)'', and
       (II) by striking ``or is eligible for an employer-sponsored 
     plan that is not affordable coverage (as determined under 
     section 5000A(e)(2) of such Code)'' and inserting ``or who is 
     eligible for an employer-sponsored plan and whose household 
     income for the taxable year described in section 
     1412(b)(1)(B) is less than the amount of gross income 
     specified in section 6012(a)(1) of the Internal Revenue Code 
     of 1986 with respect tot he taxpayer''.

       (vi) Section 1332(a)(2)(D) of such Act is amended by 
     striking ``36B, 4980H, and 5000A'' and inserting ``36B and 
     4980H''.
       (vii) Section 1401(c)(1)(A)(iii) of such Act is amended by 
     striking ``section 5000A(f)'' and inserting ``section 
     36B(g)''.
       (viii) Section 1411(a) of such Act is amended--

       (I) by inserting ``and'' at the end of paragraph (2),
       (II) in paragraph (3)--

       (aa) by striking ``and section 5000A(e)(2)'', and
       (bb) by striking ``, and'' and inserting a period, and

       (III) by striking paragraph (4).

       (ix) Section 1411(b)(4)(C) of such Act is amended by 
     striking ``5000A(e)(1)(B)'' and inserting ``36B(c)(2)(D)''.
       (x) Section 1411(b) of such Act is amended by striking 
     paragraph (5).
       (xi) Section 1411(e)(4)(B) of such Act is amended by 
     striking clause (iv).

[[Page S6229]]

       (C) Other conforming amendments.--Section 2715(b)(3)(G)(i) 
     of the Public Health Service Act is amended by striking 
     ``section 5000A(f)'' and inserting ``section 36B(g)''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after December 31, 
     2013.
       (b) Repeal of Reporting of Health Insurance Coverage.--
       (1) In general.--Part III of subchapter A of chapter 61 of 
     the Internal Revenue Code of 1986 is amended by striking 
     subpart D.
       (2) Conforming amendments.--
       (A) Section 6056(d) of the Internal Revenue Code of 1986 is 
     amended to read as follows:
       ``(d) Coordination With Other Requirements.--To the maximum 
     extent feasible, the Secretary may provide that any return or 
     statement required to be provided under this section may be 
     provided as part of any return or statement required under 
     section 6051.''.
       (B) Section 6724(d)(1)(B) of such Code is amended by 
     inserting ``or'' at the end of clause (xxiii), by striking 
     clause (xxiv), and by redesignating clause (xxv) as clause 
     (xxiv).
       (C) Section 6724(d)(2) of such Code is amended by inserting 
     ``or'' at the end of subparagraph (FF), by striking 
     subparagraph (GG), and by redesignating subparagraph (HH) as 
     subparagraph (GG).
       (D) Subsection (c) of section 1502 of the Patient 
     Protection and Affordable Care Act is repealed.
       (E) The table of subparts for part III of subchapter A of 
     chapter 61 of the Internal Revenue Code of 1986 is amended by 
     striking the item relating to subpart D.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to calendar years beginning after December 31, 
     2013.
       (c) Taxpayer Refund Program.--
       (1) In general.--The Secretary of the Treasury shall 
     implement a program under which taxpayers who have paid a 
     penalty under section 5000A of the Internal Revenue Code of 
     1986 for any taxable year receive 1 payment in refund of all 
     such penalties paid, without regard to whether or not an 
     amended return is filed. Such payment shall be made not later 
     than April 15, 2018.
       (2) Waiver of statute of limitations.--Solely for purposes 
     of claiming the refund under paragraph (1), the period 
     prescribed by section 6511(a) of the Internal Revenue Code of 
     1986 with respect to any payment of a penalty under section 
     5000A shall be extended until the date prescribed by law 
     (including extensions) for filing the return of tax for the 
     taxable year that includes December 31, 2017.

                          ____________________