Section 1 Short title
This Act may be cited as the “Family Health Care Affordability Act of 2019”.
Family Health Care Affordability Act of 2019
A BILL
To amend the Internal Revenue Code of 1986 to expand affordability of health insurance for working families.
Sec. 2 Expand affordability for working families
In general— Clause (i) of section 36B(c)(2)(C) of the Internal Revenue Code of 1986 is amended to read as follows:
“(i) Coverage must be affordable
“(I) Employees—An employee shall not be treated as eligible for minimum essential coverage if such coverage consists of an eligible employer-sponsored plan (as defined in section 5000A(f)(2)) and the employee’s required contribution (within the meaning of section 5000A(e)(1)(B)) with respect to the plan exceeds 9.5 percent of the employee’s household income.
“(II) Family members—An individual who is eligible to enroll in an eligible employer-sponsored plan (as defined in section 5000A(f)(2)) by reason of a relationship the individual bears to the employee shall not be treated as eligible for minimum essential coverage by reason of such eligibility to enroll if the employee’s required contribution (within the meaning of section 5000A(e)(1)(B), determined by substituting “family” for “self-only”) with respect to the plan exceeds 9.5 percent of the employee’s household income.”
Conforming amendments—
Clause (ii) of section 36B(c)(2)(C) of the Internal Revenue Code of 1986 is amended by striking “Except as provided in clause (iii), an employee” and inserting “An individual”.
Clause (iii) of section 36B(c)(2)(C) of such Code is amended by striking “the last sentence of clause (i)” and inserting “clause (i)(II)”.
Clause (iv) of section 36B(c)(2)(C) of such Code is amended by striking “the 9.5 percent under clause (i)(II)” and inserting “the 9.5 percent under clauses (i)(I) and (i)(II)”.
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2020.