H.R. 4616 — what changed
Employer Relief Act of 2018
From Introduced in House to Reported in House. 2 sections amended and 1 added between Introduced in House and Reported in House.
Section 1 Short title
changed
Section 4980H of This Act may be cited as the Internal Revenue Code “Employer Relief Act of 1986 is amended by adding at the end the following new subsection:2018”.
removed
“(e) Suspension—This section shall not apply to any month beginning after December 31, 2014, and before January 1, 2019.”
Sec. 2 Moratorium on employer mandate
changed
Section 9001(c) 4980H of the Patient Protection and Affordable Care Act Internal Revenue Code of 1986 is amended by striking “December 31, 2019” and inserting “December 31, 2020”.adding at the end the following new subsection:
added “(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
addedadded Section 9001(c) of the Patient Protection and Affordable Care Act is amended by striking “December 31, 2021” and inserting “December 31, 2022”.