Section 1 Short title
This Act may be cited as the “Employer Relief Act of 2018”.
Employer Relief Act of 2018
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.
Sec. 2 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. 3 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, 2021” and inserting “December 31, 2022”.