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S. 172 - Health Insurance Tax Relief Act of 2019

JAN. 16, 2019

S. 172; Health Insurance Tax Relief Act of 2019

DATED JAN. 16, 2019
DOCUMENT ATTRIBUTES
  • Authors
    Gardner, Sen. Cory
  • Institutional Authors
    U.S. Senate
  • Subject Area/Tax Topics
  • Industry Groups
    Health care
    Insurance
  • Jurisdictions
  • Tax Analysts Document Number
    2019-6432
  • Tax Analysts Electronic Citation
    2019 TNT 35-13
Citations: S. 172; Health Insurance Tax Relief Act of 2019

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.

DOCUMENT ATTRIBUTES
  • Authors
    Gardner, Sen. Cory
  • Institutional Authors
    U.S. Senate
  • Subject Area/Tax Topics
  • Industry Groups
    Health care
    Insurance
  • Jurisdictions
  • Tax Analysts Document Number
    2019-6432
  • Tax Analysts Electronic Citation
    2019 TNT 35-13
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