Section 1 Short title
This Act may be cited as the “Healthcare Tax Relief and Mandate Repeal Act”.
Healthcare Tax Relief and Mandate Repeal Act
A BILL
To amend the Internal Revenue Code of 1986 to repeal the individual and employer health insurance mandates.
Sec. 2 Repeal of individual health insurance mandate
Section 5000A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(h) Termination—This section shall not apply with respect to any month beginning after the date of the enactment of this subsection.”
Sec. 3 Repeal of employer health insurance mandate
In general— Chapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980H.
Repeal of related reporting requirements— Subpart D of part III of subchapter A of chapter 61 of such Code is amended by striking section 6056.
Conforming amendments—
Subparagraph (B) of section 6724(d)(1) of such Code is amended by inserting “or” at the end of clause (xxiii), by striking “and” at the end of clause (xxiv) and inserting “or”, and by striking clause (xxv).
Paragraph (2) of section 6724(d) of such Code is amended by inserting “or” at the end of subparagraph (FF), by striking “, or” at the end of subparagraph (GG) and inserting a period, and by striking subparagraph (HH).
The table of sections for chapter 43 of such Code is amended by striking the item relating to section 4980H.
The table of sections for subpart D of part III of subchapter A of chapter 61 of such Code is amended by striking the item relating to section 6056.
Section 1513 of the Patient Protection and Affordable Care Act is amended by striking subsection (c).
Effective dates—
In general— Except as otherwise provided in this subsection, the amendments made by this section shall apply to months and other periods beginning after December 31, 2013.
Repeal of study and report— The amendment made by subsection (c)(5) shall take effect on the date of the enactment of this Act.