Employer Relief Act of 2018

This bill amends the Internal Revenue Code to suspend the employer mandate for health insurance coverage until January 1, 2019.

The bill amends the Patient Protection and Affordable Care Act to delay for one year, until after December 31, 2020, the implementation of the excise tax on high cost employer-sponsored health coverage (commonly referred to as the Cadillac tax).

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4616 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 4616

To amend the Patient Protection and Affordable Care Act to provide for 
  a temporary moratorium on the employer mandate and to provide for a 
  delay in the implementation of the excise tax on high cost employer-
                       sponsored health coverage.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 12, 2017

 Mr. Nunes (for himself and Mr. Kelly of Pennsylvania) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Patient Protection and Affordable Care Act to provide for 
  a temporary moratorium on the employer mandate and to provide for a 
  delay in the implementation of the excise tax on high cost employer-
                       sponsored health coverage.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MORATORIUM ON EMPLOYER MANDATE.

    Section 4980H of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new subsection:
    ``(e) Suspension.--This section shall not apply to any month 
beginning after December 31, 2014, and before January 1, 2019.''.

SEC. 2. DELAY IN IMPLEMENTATION OF EXCISE TAX ON HIGH COST EMPLOYER-
              SPONSORED HEALTH COVERAGE.

    Section 9001(c) of the Patient Protection and Affordable Care Act 
is amended by striking ``December 31, 2019'' and inserting ``December 
31, 2020''.
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