#aafth ,,congress  #ast ,session  ,h4   
,r4 #gdh  ,,an ,,act  ,to amend the     
,internal ,revenue ,code of #aihf to    
repeal the excise tax on high cost      
employer-sponsored health coverage4  #a4
 ,short title ,this ,act may be cited as
 the ,middle ,class ,health ,benefits   
,tax ,repeal ,act of #bjai4  #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 amendments  7#a7        
,section #fjea of such ,code is         
amended-- 7,a7 by striking section      
#dihj;,i7d77#a7 in subsection 7a77#ad7  
and inserting subsection 7g71 and  7,b7 
by adding at the end the following new  
subsection3  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  4  7#b7 ,section           
#ihca7;d77#a7 of such ,code is amended  
by striking 8except as provided in      
section #dihj;,i7f77#d704  7#c7 ,the    
table of sections for chapter #dc of    
such ,code is amended by striking the   
item relating to section #dihj;,i4  7c7 
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4  #c4 ,budgetary effects  7a7     

,statutory ,,paygo scorecards ,the      
budgetary effects of this ,act shall not
 be entered on either ,,paygo scorecard 
maintained pursuant to section #d7;d7 of
 the ,statutory ,pay-,as-,you-,go ,act  
of #bjaj4  7b7 ,senate ,,paygo          
scorecards ,the budgetary effects of    
this ,act shall not be entered on any   
,,paygo scorecard maintained for        
purposes of section #dajf of ,h4 ,con4  
,res4 #ga 7#aaeth ,congress74  ,passed  
the ,house of ,representatives ,july    
#ag1 #bjai4;,clerk4