Section 1 Short title
This Act may be cited as the “American Job Protection Act”.
American Job Protection Act
A BILL
To protect American job creation by striking the Federal mandate on employers to offer health insurance.
Sec. 2 Protect job creation
Repeal of shared responsibility payment for employers regarding health coverage—
In general— Chapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980H (and the item relating to such section in the table of sections for such chapter).
Conforming amendment— Section 1513 of the Patient Protection and Affordable Care Act is amended by striking subsection (c).
Effective date— The amendments made by this subsection shall apply to months after December 31, 2016.
Repeal of reporting of employer health insurance coverage—
In general— Subpart D of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by striking section 6056 (and the item relating to such section in the table of sections for such subpart).
Effective date— The amendments made by this subsection shall apply to periods beginning after December 31, 2016.