,,ii  #aaeth ,,congress  #ast ,session  
,s4 #aigh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #ah1  
#bjag ,ms4 ,heitkamp 7for herself1 ,mrs4
 ,shaheen1 and ,mr4 ,donnelly7          
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
delay the annual fee on health insurance
 providers until #bjbj and to make such 
fee tax deductible4  #a4 ,short title   
,this ,act may be cited as the ,small   
,business and ,family ,health ,tax      
,relief ,act of #bjag4  #b4 ,findings   
,congress makes the following findings3 
7#a7 ,the ,patient ,protection and      
,affordable ,care ,act established an   
annual fee on health insurance providers
 to be paid by covered entities 7as     
defined in section #ijaj of such ,act74 
7#b7 ,public ,law #aad-aac was passed   
with bipartisan support in #bjae to     
delay the fee for #a year through #bjag4
  7#c7 ,consumers1 employers1 seniors1  
,states1 and tribes benefitted from this

 fee not being in effect with lower     
premiums and additional health benefits4
  7#d7 ,independent analysis by ,oliver 
,wyman found that the average premium   
reduction from the delay of the fee was 
approximately #c percent4  7#e7 ,this   
fee affects an estimated #aef1jjj1jjj   
consumers with coverage across various  
markets including the individual group  
market1 the small group market1 the     
,medicare ,advantage program under part 
,c of title ,,xviii of the ,social      
,security ,act1 the ,medicare           
prescription drug program under part ,d 
of title ,,xviii of the ,social         
,security ,act1 ,medicaid managed care  
organizations1 and stand-alone dental   
and vision plans4  7#f7 ,these consumers
 face an impact to their premiums due to
 the fee taking effect in #bjah4  7#g7  
,this ,act would provide relief to these
 consumers and improve affordability of 
health care coverage4  7#h7 ,insurance  
companies have passed the impact of the 
fee on to consumers in calculating rates

 for the plan year beginning in #bjah4  
7#i7 ,given the complexity of a fee that
 captures such a varied group of        
consumers1 the ,department of ,health   
and ,human ,service1 the ,centers for   
,medicare  ,medicaid ,services1 the     
,department of the ,treasury1 ,state    
insurance commissioners1 insurance      
providers and other entities making     
payment of benefits1 and others should  
work together to ensure that consumers  
benefit from the delay of the fee       
through rebates1 premium reductions1    
supplemental health benefits1 or        
otherwise in both #bjah and #bjai4      
7#aj7 ,making this fee deductible in    
future years will provide greater       
stability and minimize the negative     
impact of the fee on consumers4  #c4    
,delay of application of annual fee on  
health insurance providers  7a7 ,in     
general ,section #ijaj7;j7 of the       
,patient ,protection and ,affordable    
,care ,act 7#bf ,u4,s4,c4 #djja note    
prec47 is amended by striking ,december 

#ca1 #bjag and inserting ,december #ca1 
#bjai4  7b7 ,effective date ,the        
amendment made by this section shall    
apply to calendar years beginning after 
,december #ca1 #bjag4  #d4              
,deductibility of fee  7a7 ,in general  
,section #ijaj7;f77#b7 of the ,patient  
,protection and ,affordable ,care ,act  
7#bf ,u4,s4,c4 #djja note prec47 is     
amended by striking shall be considered 
and inserting shall not be considered4  
7b7 ,effective date ,the amendment made 
by this section shall apply to calendar 
years beginning after ,december #ca1    
#bjai4