,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #fhd  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #f1 #bjai,mr4     
,he9ri* 7= himself1 ,mr4 ,r\nds1 ,mrs4  
,%ahe51 ,mr4 ,wick]1 ,mr4 ,portman1 ,mr4
 ,sullivan1 ,ms4 ,murk[ski1 ,mr4 ,g>dn]1
 ,mr4 ,boozman1 ,ms4 ,hassan1 ,ms4      
,duckwor?1 ,ms4 ,/ab5[1 ,mr4 ,scott (   
,s\? ,c>ol9a1 ,mr4 ,pet]s1 ,mr4 ,inh(e1 
,ms4 ,ern/1 ,mr4 ,murphy1 ,ms4 ,cortez  
,ma/o1 ,mr4 ,casey1 ,mr4 ,blum5?al1 ,mr4
 ,"y1 ,mrs4 ,fis*]1 ,ms4 ,h>ris1 & ,mr4 
,br[n7 introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to repeal ! excise
 tax on high-co/ employ]-sponsor$ heal? 
cov]age4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,middle ,class ,heal?       
,b5efits ,tax ,repeal ,act ( #bjai4  #b4
 ,repeal ( excise tax on high co/       
employ]-sponsor$ heal? cov]age  7a7 ,9  
g5]al ,*apt] #dc ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ section 
#dihj;,i4  7b7 ,con=m+ am5dm5ts  7#a7   

,section #fjea ( su* ,code is am5d$--   
7,a7 9 p>agraph 7#ad7 ( subsection 7a71 
by /rik+ section #dihj;,i7d77#a7 &      
ins]t+ subsection 7g71 &  7,b7 by add+  
at ! end ! foll[+3  7g7 ,applicable     
,employ]-,sponsor$ ,cov]age ,= purposes 
( subsection 7a77#ad7--  7#a7 ,9 g5]al  
,! t]m applicable employ]-sponsor$      
cov]age means1 ) respect to any         
employee1 cov]age "u any gr\p heal? plan
 made available to ! employee by an     
employ] :i* is excludable f ! employee's
 gross income "u section #ajf1 or w\ld  
be s excludable if x 7 employ]-provid$  
cov]age 7)9 ! mean+ ( su* section #ajf74
  7#b7 ,exceptions ,! t]m applicable    
employ]-sponsor$ cov]age %all n         
include-- 7,a7 any cov]age 7:e!r ?r\gh  
insurance or o!rwise7 describ$ 9 section
 #ihcb7;c77#a7 7o!r ?an subp>agraph 7,g7
 !re(7 or = long-t]m c>e1 or  7,b7 any  
cov]age "u a sep>ate policy1 c]tificate1
 or contract ( insurance :i* provides   
b5efits sub/antially all ( :i* are =    
treatm5t ( ! m\? 7includ+ any organ or  

/ructure )9 ! m\?7 or = treatm5t ( !    
eye1 or  7,c7 any cov]age describ$ 9    
section #ihcb7;c77#c7 ! paym5t = :i* is 
n excludable f gross income & = :i* a   
d$uction "u section #afb7l7 is n        
all[able4  7#c7 ,cov]age includes       
employee paid portion ,cov]age %all be  
treat$ z applicable employ]-sponsor$    
cov]age )\t reg>d to :e!r ! employ] or  
employee pays = ! cov]age4  7#d7        
,gov]nm5tal plans includ$ ,applicable   
employ]-sponsor$ cov]age %all include   
cov]age "u any gr\p heal? plan e/abli%$ 
& ma9ta9$ prim>ily = its civilian       
employees by ! ,gov]nm5t ( ! ,unit$     
,/ates1 by ! gov]nm5t ( any ,/ate or    
political subdivision !re(1 or by any   
ag5cy or in/rum5tality ( any su*        
gov]nm5t4  7#e7 ,co/ ( cov]age  7,a7    
,heal? ,f,s,as ,9 ! case ( applicable   
employ]-sponsor$ cov]age consi/+ (      
cov]age "u a flexible sp5d+ arrangem5t  
7z def9$ 9 section #ajf7;c77#b771 ! co/ 
( ! cov]age %all be equal to ! am\nt    
det]m9$ "u rules simil> to ! rules (    

section #dihj;,b7f77#d7 ) respect to any
 reimbursem5t "u ! arrangem5t r$uc$ by !
 contributions describ$ 9 subsection    
7a77#ad77;,b74  7,b7 ,ar*] ,m,s,as &    
,h,s,as ,9 ! case ( applicable          
employ]-sponsor$ cov]age consi/+ (      
cov]age "u an arrangem5t "u :i* !       
employ] makes contributions describ$ 9  
subsection 7b7 or 7d7 ( section #ajf1 ! 
co/ ( ! cov]age %all be equal to ! am\nt
 ( employ] contributions "u !           
arrangem5t4  7,c7 ,allocation on a      
mon?ly basis ,if co/ is det]m9$ on o!r  
?an a mon?ly basis1 ! co/ %all be       
allocat$ to mon?s 9 a taxable p]iod on  
su* basis z ! ,secret>y may prescribe4  
4  7#b7 ,section #ihca7;d77#a7 ( su*    
,code is am5d$ by /rik+ except z provid$
 9 section #dihj;,i7f77#d7 &4  7#c7 ,!  
table ( sections = *apt] #dc ( su* ,code
 is am5d$ by /rik+ ! item relat+ to     
section #dihj;,i4  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjai4