Family Health Care Affordability Act of 2019
This bill modifies the requirement for determining the affordability of employer-sponsored minimum essential health care coverage under the Patient Protection and Affordable Care Act (PPACA). (Under current law, the coverage is unaffordable, and an employee may be eligible for premium assistance tax credits, if the employee's required contribution for an individual plan exceeds 9.5% of household income.)
The bill specifies that, with respect to an employee's family members who are eligible to enroll in the plan, affordability must be determined using the cost of family coverage rather than individual coverage to expand the eligibility of families for premium assistance tax credits.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1870 Introduced in House (IH)]
<DOC>
116th CONGRESS
1st Session
H. R. 1870
To amend the Internal Revenue Code of 1986 to expand affordability of
health insurance for working families.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 26, 2019
Ms. Wild (for herself, Ms. Sanchez, and Mr. Lujan) 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 expand affordability of
health insurance for working families.
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 ``Family Health Care Affordability Act
of 2019''.
SEC. 2. EXPAND AFFORDABILITY FOR WORKING FAMILIES.
(a) In General.--Clause (i) of section 36B(c)(2)(C) of the Internal
Revenue Code of 1986 is amended to read as follows:
``(i) Coverage must be affordable.--
``(I) Employees.--An employee shall
not be treated as eligible for minimum
essential coverage if such coverage
consists of an eligible employer-
sponsored plan (as defined in section
5000A(f)(2)) and the employee's
required contribution (within the
meaning of section 5000A(e)(1)(B)) with
respect to the plan exceeds 9.5 percent
of the employee's household income.
``(II) Family members.--An
individual who is eligible to enroll in
an eligible employer-sponsored plan (as
defined in section 5000A(f)(2)) by
reason of a relationship the individual
bears to the employee shall not be
treated as eligible for minimum
essential coverage by reason of such
eligibility to enroll if the employee's
required contribution (within the
meaning of section 5000A(e)(1)(B),
determined by substituting `family' for
`self-only') with respect to the plan
exceeds 9.5 percent of the employee's
household income.''.
(b) Conforming Amendments.--
(1) Clause (ii) of section 36B(c)(2)(C) of the Internal
Revenue Code of 1986 is amended by striking ``Except as
provided in clause (iii), an employee'' and inserting ``An
individual''.
(2) Clause (iii) of section 36B(c)(2)(C) of such Code is
amended by striking ``the last sentence of clause (i)'' and
inserting ``clause (i)(II)''.
(3) Clause (iv) of section 36B(c)(2)(C) of such Code is
amended by striking ``the 9.5 percent under clause (i)(II)''
and inserting ``the 9.5 percent under clauses (i)(I) and
(i)(II)''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2020.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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