,,ii  #aadth ,,congress  #ast ,session  
,s4 #bjge  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bd1
 #bjae,mr4 ,brown 7for himself1 ,mr4    
,leahy1 ,ms4 ,hirono1 ,mrs4 ,shaheen1   
,mr4 ,sanders1 ,mr4 ,bennet1 ,mr4       
,schumer1 ,mr4 ,casey1 ,mr4 ,murphy1    
,mr4 ,blumenthal1 ,mr4 ,franken1 and    
,ms4 ,baldwin7 introduced the following 
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to repeal the excise tax on   
high cost employer-sponsored health     
coverage and to express the sense of the
 ,senate that the resulting revenue loss
 should be offset4  #a4 ,short title    
,this ,act may be cited as the ,american
 ,worker ,health ,care ,tax ,relief ,act
 of #bjae4  #b4 ,repeal of excise tax on
 high cost employer-sponsored health    
coverage  7a7 ,in general ,chapter #dc  
of the ,internal ,revenue ,code of #aihf
 is amended by striking section         
#dihj;,i4  7b7 ,conforming amendment    

,section #fjea of the ,internal ,revenue
 ,code of #aihf is amended-- 7#a7 in    
paragraph 7#ad7 of subsection 7a71 by   
striking section #dihj;,i7d77#a7 and    
inserting subsection 7g71 and  7#b7 by  
adding at the end the following3  7g7   
,applicable ,employer-,sponsored        
,coverage ,for purposes of subsection   
7a77#ad7--  7#a7 ,in general ,the term  
applicable employer-sponsored coverage  
means1 with respect to any employee1    
coverage under any group health plan    
made available to the employee by an    
employer which is excludable from the   
employee's gross income under section   
#ajf1 or would be so excludable if it   
were employer-provided coverage 7within 
the meaning of such section #ajf74  7#b7
 ,exceptions ,the term applicable       
employer-sponsored coverage shall not   
include-- 7,a7 any coverage 7whether    
through insurance or otherwise7         
described in section #ihcb7;c77#a7      
7other than subparagraph 7,g7 thereof7  
or for long-term care1  7,b7 any        

coverage under a separate policy1       
certificate1 or contract of insurance   
which provides benefits substantially   
all of which are for treatment of the   
mouth 7including any organ or structure 
within the mouth7 or for treatment of   
the eye1 or  7,c7 any coverage described
 in section #ihcb7;c77#c7 the payment   
for which is not excludable from gross  
income and for which a deduction under  
section #afb7l7 is not allowable4  7#c7 
,coverage includes employee paid portion
 ,coverage shall be treated as          
applicable employer-sponsored coverage  
without regard to whether the employer  
or employee pays for the coverage4  7#d7
 ,governmental plans included           
,applicable employer-sponsored coverage 
shall include coverage under any group  
health plan established and maintained  
primarily for its civilian employees by 
the ,government of the ,united ,states1 
by the government of any ,state or      
political subdivision thereof1 or by any
 agency or instrumentality of any such  

government4  7#e7 ,cost of coverage     
7,a7 ,health fsas ,in the case of       
applicable employer-sponsored coverage  
consisting of coverage under a flexible 
spending arrangement 7as defined in     
section #ajf7;c77#b771 the cost of the  
coverage shall be equal to the amount   
determined under rules similar to the   
rules of section #dihj;,b7f77#d7 with   
respect to any reimbursement under the  
arrangement1 reduced by the             
contributions described in subsection   
7a77#ad77;,b74  7,b7 ,archer msas and   
hsas ,in the case of applicable         
employer-sponsored coverage consisting  
of coverage under an arrangement under  
which the employer makes contributions  
described in subsection 7b7 or 7d7 of   
section #ajf1 the cost of the coverage  
shall be equal to the amount of employer
 contributions under the arrangement4   
7,c7 ,allocation on a monthly basis ,if 
cost is determined on other than a      
monthly basis1 the cost shall be        
allocated to months in a taxable period 

on such basis as the ,secretary may     
prescribe4  4  7c7 ,clerical amendment  
,the table of sections for chapter #dc  
of the ,internal ,revenue ,code of #aihf
 is amended by striking the item        
relating to section #dihj;,i4  7d7      
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjag4  #c4 ,sense of the ,senate       
related to offsetting the revenue loss  
from repeal of the excise tax on high   
cost employer-sponsored health coverage 
,it is the sense of the ,senate that the
 revenue loss resulting from the repeal 
of the excise tax on high cost          
employer-sponsored health coverage under
 section #dihj;,i of the ,internal      
,revenue ,code of #aihf should be offset
 to ensure that the ,patient ,protection
 and ,affordable ,care ,act continues to
 reduce the deficit while improving     
health coverage for millions of         
,americans4