S. 172 - Health Insurance Tax Relief Act of 2019
S. 172; Health Insurance Tax Relief Act of 2019
- AuthorsGardner, Sen. Cory
- Institutional AuthorsU.S. Senate
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2019-6432
- Tax Analysts Electronic Citation2019 TNT 35-13
116TH CONGRESS
1ST SESSION
S. 172
To delay the reimposition of the annual fee
on health insurance providers until after 2021.
IN THE SENATE OF THE UNITED STATES
JANUARY 16, 2019
Mr. GARDNER (for himself, Mrs. SHAHEEN, Mr. BARRASSO,
Mr. JONES, Mr. SCOTT of South Carolina, and Ms. SINEMA)
introduced the following bill; which was read twice
and referred to the Committee on Finance
A BILL
To delay the reimposition of the annual fee on health insurance providers until after 2021.
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 "Health Insurance Tax Relief Act of 2019".
SEC. 2. DELAY OF REIMPOSITION OF ANNUAL FEE ON HEALTH INSURANCE PROVIDERS UNTIL AFTER 2020.
(a) IN GENERAL. — Section 9010(j)(3) of the Patient Protection and Affordable Care Act is amended by striking "December 31, 2019" and inserting "December 31, 2021".
(b) EFFECTIVE DATE. — The amendment made by this section shall apply to calendar years beginning after December 31, 2019.
- AuthorsGardner, Sen. Cory
- Institutional AuthorsU.S. Senate
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2019-6432
- Tax Analysts Electronic Citation2019 TNT 35-13