Bill > HR636

This bill, the Affordable Health Care Expansion Act of 2011, proposes to repeal the Patient Protection and Affordable Care Act (PPACA) and related provisions from the Health Care and Education Reconciliation Act of 2010, effectively restoring prior laws. It then amends the Internal Revenue Code to introduce a new system for health insurance affordability by allowing individual taxpayers a refundable tax credit for health insurance costs for themselves, their spouses, and dependents. This credit would be subject to limitations based on income and the cost of insurance, with specific rules for family coverage and various exclusions for government-subsidized plans, Medicare, Medicaid, and other forms of coverage. Additionally, businesses that receive payments for certain employee health insurance coverage would be required to file informational returns with the government, and the Secretary of the Treasury would be directed to make advance payments of these health insurance tax credit amounts directly to health insurance providers, aiming to reduce upfront costs for individuals.