Summary: H.R.748 — 116th Congress (2019-2020)All Information (Except Text)

Bill summaries are authored by CRS.

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Passed House (07/17/2019)

Middle Class Health Benefits Tax Repeal Act of 2019

(Sec. 2) This bill repeals the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans). The repeal applies to taxable years beginning after December 31, 2019. (Under current law, the tax is scheduled to take effect in 2022.)

(Sec. 3) This section exempts the budgetary effects of this bill from the Pay-As-You-Go (PAYGO) scorecards maintained under the Statutory Pay-As-You-Go Act of 2010 or by the Senate under the FY2018 congressional budget resolution.