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US S684

Middle Class Health Benefits Tax Repeal Act of 2019


summary

Introduced
03/06/2019
In Committee
03/06/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high-cost employer-sponsored health coverage. This bill repeals the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). The repeal applies to taxable years beginning after December 31, 2019.

AI Summary

This bill repeals the excise tax on employer-sponsored high-cost health care plans, also known as the "Cadillac tax." The repeal applies to taxable years beginning after December 31, 2019. The bill also makes conforming amendments to the Internal Revenue Code to remove references to the excise tax and define the term "applicable employer-sponsored coverage" for the purposes of reporting the cost of health care coverage on employee W-2 forms.

Committee Categories

Budget and Finance

Sponsors (64)

Martin Heinrich (D)* Tammy Baldwin (D),  John Barrasso (R),  Marsha Blackburn (R),  Richard Blumenthal (D),  Roy Blunt (R),  Cory Booker (D),  John Boozman (R),  Sherrod Brown (D),  Maria Cantwell (D),  Shelley Moore Capito (R),  Bob Casey (D),  Susan Collins (R),  John Cornyn (R),  Catherine Cortez Masto (D),  Tom Cotton (R),  Kevin Cramer (R),  Mike Crapo (R),  Steve Daines (R),  Tammy Duckworth (D),  Joni Ernst (R),  Dianne Feinstein (D),  Deb Fischer (R),  Cory Gardner (R),  Kirsten Gillibrand (D),  Kamala Harris (D),  Maggie Hassan (D),  Mazie Hirono (D),  John Hoeven (R),  Cindy Hyde-Smith (R),  James Inhofe (R),  Doug Jones (D),  John Neely Kennedy (R),  Patrick Leahy (D),  Joe Manchin (I),  Ed Markey (D),  Martha McSally (R),  Jeff Merkley (D),  Lisa Murkowski (R),  Chris Murphy (D),  Rand Paul (R),  David Perdue (R),  Gary Peters (D),  Rob Portman (R),  Jim Risch (R),  Pat Roberts (R),  Jacky Rosen (D),  Mike Rounds (R),  Marco Rubio (R),  Bernie Sanders (I),  Brian Schatz (D),  Tim Scott (R),  Jeanne Shaheen (D),  Richard Shelby (R),  Kyrsten Sinema (I),  Tina Smith (D),  Debbie Stabenow (D),  Dan Sullivan (R),  Jon Tester (D),  Thom Tillis (R),  Chris Van Hollen (D),  Elizabeth Warren (D),  Roger Wicker (R),  Todd Young (R), 

Last Action

Read twice and referred to the Committee on Finance. (on 03/06/2019)

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