To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage.
1.
Short title
This Act may be cited as the “Coronavirus Aid, Relief, and Economic Security Act” or the “CARES Act”.
2.
Table of contents
The table of contents for this Act is as follows:
3.
References
Except as expressly provided otherwise, any reference to “this Act” contained in any division of this Act shall be treated as referring only to the provisions of that division.