Health Insurance Tax Relief Act of 2019

Health Insurance Tax Relief Act of 2019

This bill delays reimposition of the annual fee on health insurers until 2022.

Under current law, the annual fee for a health insurer is calculated based on the insurer's share of total premiums from the preceding year. The fee is suspended for 2019 (i.e., there is no fee based on premiums from 2018); reimposition is scheduled for 2020.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 172 Introduced in Senate (IS)]

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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.
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