Americans Need A Healthcare Ruling Act

Americans Need A Healthcare Ruling Act - Amends the Internal Revenue Code to exempt any lawsuit brought under the tax provisions of the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010 from the general prohibition against lawsuits to restrain the assessment or collection of tax.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3558 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3558

    To amend the Internal Revenue Code of 1986 to provide that the 
 prohibition on suits to restrain assessment or collection of tax does 
     not apply to the tax provisions of the Patient Protection and 
Affordable Care Act or the Health Care and Education Reconciliation Act 
                                of 2010.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 2, 2011

   Mr. Lance (for himself and Mr. Burton of Indiana) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to provide that the 
 prohibition on suits to restrain assessment or collection of tax does 
     not apply to the tax provisions of the Patient Protection and 
Affordable Care Act or the Health Care and Education Reconciliation Act 
                                of 2010.

    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 ``Americans Need A Healthcare Ruling 
Act''.

SEC. 2. PROHIBITION ON SUITS TO RESTRAIN ASSESSMENT OR COLLECTION OF 
              TAX DOES NOT APPLY TO TAX PROVISIONS OF PPACA.

    (a) In General.--Section 7421 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(c) Applicability to PPACA.--Subsection (a) shall not apply with 
respect to the assessment or collection of any tax contained in any 
provision of, or amendment made by, the Patient Protection and 
Affordable Care Act or the Health Care and Education Reconciliation Act 
of 2010.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to any assessment or collection of tax before, on, 
or after the date of the enactment of this Act.
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