Division D — Suspension of Certain Health-Related Taxes
DIVISION D Suspension of Certain Health-Related Taxes
SEC. 4002. 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, 2019” and inserting “ December 31, 2021”.
SEC. 4003. Suspension of Annual Fee on Health Insurance Providers.
In General.— Section 9010(j) of the Patient Protection and Affordable Care Act is amended—
by striking “ and” at the end of paragraph (1),
by striking the period at the end of paragraph (2) and inserting “ , and ending before January 1, 2019, and”, and
by adding at the end the following new paragraph:
“(3) beginning after December 31, 2019.”
Effective Date.— The amendments made by this section shall apply to calendar years beginning after December 31, 2018.