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Bill > S19


US S19

US S19
Territory Health Insurance Tax Relief Act of 2019


summary

Introduced
01/03/2019
In Committee
01/03/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

A bill to exempt health insurance of residents of United States territories from the annual fee on health insurance providers. This bill lowers the annual fee on health insurers, specifically for those insurers that collect premiums from residents in U.S. territories. The annual fee for a health insurer is currently calculated based on the insurer's share of total premiums from the preceding calendar year. The bill excludes premiums paid by residents of U.S. territories from a health insurer's net premiums, but still includes the premiums of such residents in the determination of total premiums from the preceding year, thereby lowering the fee for these insurers. Under current law, the fee is suspended for calendar 2019 (i.e., there is no fee based on premiums from calendar 2018).

AI Summary

This bill lowers the annual fee on health insurers that collect premiums from residents in U.S. territories. The bill excludes these premiums from the calculation of an insurer's total premiums, which is used to determine the fee amount, thereby lowering the fee for these insurers. The bill also requires insurers to report the amount of premiums collected from U.S. territory residents, which was not previously specified in the law. The amendments made by the bill will apply starting from the calendar year after the bill's enactment, and the Treasury Department will provide a method for insurers to report the required information for the calendar year preceding the first year the bill's provisions take effect.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Read twice and referred to the Committee on Finance. (on 01/03/2019)

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