<div><div class="indented"><div class="indented">JOINT COMMITTEE ON TAXATION</div></div> <div class="indented"><div class="indented">September 11, 2018</div></div> <div class="indented"><div class="indented">JCX-68-18</div></div> ESTIMATED BUDGET EFFECTS OF H.R. 3798, THE "SAVE AMERICAN WORKERS ACT OF 2018," SCHEDULED FOR CONSIDERATION BY THE HOUSE COMMITTEE ON RULES ON SEPTEMBER 11, 2018 (RULES COMMITTEE PRINT 115-84) <div class="indented"><div class="indented">Fiscal Years 2019 - 2028</div></div> <div class="indented"><div class="indented">[Billions of Dollars]</div></div>  <div class="indented"><div class="indented">ProvisionEffective20192020202120222023202420252026202720282019-232019-28</div></div>  1. Repeal of 30-hour Threshold for Classification as Full-Time Employee for Purposes of the Employer <table><tr><td> </td><td>Mandate in the Patient Protection and Affordable Care</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>Act and Replacement with 40 hours [1][2][3]................................</td><td>mba 12/31/13</td><td>-0.2</td><td>-0.1</td><td>-0.6</td><td>-1.2</td><td>-2.0</td><td>-2.8</td><td>-3.0</td><td>-2.8</td><td>-2.9</td><td>-3.0</td><td>-4.2</td><td>-18.6</td></tr><tr><td>2.</td><td>Moratorium on Employer</td><td>nata mba 12/31/14 &amp;</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>Mandate [1].......................................................................................</td><td>before 1/1/19</td><td>-12.1</td><td>-10.2</td><td>-3.6</td><td>---</td><td>---</td><td>---</td><td>---</td><td>---</td><td>---</td><td>---</td><td>-25.9</td><td>-25.9</td></tr><tr><td>3.</td><td>Delay in Implementation of Excise Tax on High-Cost</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>Employer Sponsored Health Coverage [1][2][3]...........................</td><td>tyba 12/31/22</td><td>---</td><td>---</td><td>---</td><td>-7.8</td><td>-5.8</td><td>---</td><td>---</td><td>---</td><td>---</td><td>---</td><td>-13.6</td><td>-13.6</td></tr><tr><td>4.</td><td>Repeal of Excise Tax on Indoor Tanning Services........................</td><td>spi cqbmt 30da DOE</td><td>[4]</td><td>[4]</td><td>[4]</td><td>[4]</td><td>[4]</td><td>[4]</td><td>[4]</td><td>[4]</td><td>[4]</td><td>[4]</td><td>-0.2</td><td>-0.4</td></tr><tr><td>5.</td><td>Health Insurance Coverage Statements to Individuals</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>Required Only Upon Request [1][5]...............................................</td><td>swrtrf cya 2018</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td><td>[6]</td></tr><tr><td colspan="3"> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td colspan="3">NET TOTAL ……………………………………………………………………………………</td><td>-12.3</td><td>-10.3</td><td>-4.2</td><td>-9.0</td><td>-7.8</td><td>-2.8</td><td>-3.0</td><td>-2.8</td><td>-2.9</td><td>-3.0</td><td>-43.9</td><td>-58.5</td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr></table>  Joint Committee on Taxation-------------------------------------- NOTE: Details may not add to totals due to rounding. Legend for "Effective" column: cqbmt = calendar quarters beginning more thanmba = months beginning after cya = calendar years afternata = not applicable to any DOE = date of enactmentspi = services performed in     swrtrf = statements with respect to returns for tyba = taxable years beginning after 30da = 30 days after  <table><tr><td>[1]</td><td colspan="3">Estimate provided by the staff of the Joint Committee on Taxation and the Congressional Budget Office.</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td>[2]</td><td>Estimate contains the following outlay effects:</td><td>2019</td><td> </td><td>2020</td><td colspan="2">2021</td><td colspan="2">2022</td><td colspan="2">2023</td><td colspan="2">2024</td><td colspan="2">2025</td><td colspan="2">2026</td><td colspan="2">2027</td><td colspan="2">2028</td><td colspan="2">2019-23</td><td colspan="2">2019-28</td></tr><tr><td> </td><td>Repeal of 30-hour Threshold for Classification as Full-Time Employee for Purposes</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>of the Employer Mandate in the Patient Protection and Affordable Care Act and</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>Replacement with 40 hours...........................................................................................................</td><td>0.4</td><td> </td><td>0.5</td><td colspan="2">0.6</td><td colspan="2">0.7</td><td colspan="2">0.9</td><td colspan="2">1.0</td><td colspan="2">1.1</td><td colspan="2">1.1</td><td colspan="2">1.2</td><td colspan="2">1.3</td><td colspan="2">3.2</td><td colspan="2">8.8</td></tr><tr><td> </td><td>Delay in Implementation of Excise Tax on High-Cost Employer Sponsored</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>Health Coverage.............................................................................................................................</td><td>---</td><td> </td><td>---</td><td colspan="2">---</td><td colspan="2">-1.4</td><td colspan="2">-0.6</td><td colspan="2">---</td><td colspan="2">---</td><td colspan="2">---</td><td colspan="2">---</td><td colspan="2">---</td><td colspan="2">-1.9</td><td colspan="2">-1.9</td></tr><tr><td>[3]</td><td>Estimate includes the following off-budget effects:</td><td>2019</td><td> </td><td>2020</td><td colspan="2">2021</td><td colspan="2">2022</td><td colspan="2">2023</td><td colspan="2">2024</td><td colspan="2">2025</td><td colspan="2">2026</td><td colspan="2">2027</td><td colspan="2">2028</td><td colspan="2">2019-23</td><td colspan="2">2019-28</td></tr><tr><td> </td><td>Repeal of 30-hour Threshold for Classification as Full-Time Employee for Purposes</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>of the Employer Mandate in the Patient Protection and Affordable Care Act and</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>Replacement with 40 hours...........................................................................................................</td><td>0.1</td><td> </td><td>0.2</td><td colspan="2">0.3</td><td colspan="2">0.4</td><td colspan="2">0.4</td><td colspan="2">0.5</td><td colspan="2">0.6</td><td colspan="2">0.7</td><td colspan="2">0.8</td><td colspan="2">0.8</td><td colspan="2">1.4</td><td colspan="2">4.9</td></tr><tr><td> </td><td>Delay in Implementation of Excise Tax on High-Cost Employer Sponsored</td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td>Health Coverage …………………..……………………………...……………………….…</td><td>---</td><td> </td><td>---</td><td colspan="2">---</td><td colspan="2">-0.3</td><td colspan="2">-0.1</td><td colspan="2">---</td><td colspan="2">---</td><td colspan="2">---</td><td colspan="2">---</td><td colspan="2">---</td><td colspan="2">-0.4</td><td colspan="2">-0.4</td></tr></table>[4] Loss of less than $50 million. [5] Estimate includes effects on premium tax credits and Medicaid spending. [6] Gain of less than $50 million.</div>

H.R. 3798 Would Cost $58.5 Billion

H.R. 3798 Would Cost $58.5 Billion

U.S. Joint Committee on Taxation

H.R. 3798, the Save American Workers Act of 2018, as scheduled for consideration by the House Rules Committee, would cost $58.5 billion from 2019 to 2028, according to estimates (JCX-68-18) released by the Joint Committee on Taxation on September 11.

H.R. 3798, the Save American Workers Act of 2018, as scheduled for consideration by the House Rules Committee, would cost $58.5 billion from 2019 to 2028, according to estimates (JCX-68-18) released by the Joint Committee on Taxation on September 11.

H.R. 3798, the Save American Workers Act of 2018, as scheduled for consideration by the House Rules Committee, would cost $58.5 billion from 2019 to 2028, according to estimates (JCX-68-18) released by the Joint Committee on Taxation on September 11. Specifically, modifying the full-time employment threshold under the employer healthcare mandate would cost $18.6 billion, placing a moratorium on the employer mandate would cost $25.9 billion, delaying the implementation of the high-cost healthcare plan excise tax would cost $13.6 billion, and repealing the excise tax on indoor tanning services would cost $400 million.

H.R. 3798, the Save American Workers Act of 2018, as scheduled for consideration by the House Rules Committee, would cost $58.5 billion from 2019 to 2028, according to estimates (JCX-68-18) released by the Joint Committee on Taxation on September 11. Specifically, modifying the full-time employment threshold under the employer healthcare mandate would cost $18.6 billion, placing a moratorium on the employer mandate would cost $25.9 billion, delaying the implementation of the high-cost healthcare plan excise tax would cost $13.6 billion, and repealing the excise tax on indoor tanning services would cost $400 million.