Family Health Care Affordability Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 1870 To amend the Internal Revenue Code of 1986 to expand affordability of health insurance for working families. IN THE HOUSE OF REPRESENTATIVES MARCH 26, 2019 Ms. WILD (for herself, Ms. SA´NCHEZ, and Mr. LUJA´N) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to expand affordability of health insurance for working families. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Family Health Care 4 Affordability Act of 2019’’. 5 SEC. 2. EXPAND AFFORDABILITY FOR WORKING FAMILIES. 6 (a) IN GENERAL.—Clause (i) of section 36B(c)(2)(C) 7 of the Internal Revenue Code of 1986 is amended to read 8 as follows: 9 VerDate Sep 11 2014 05:17 Apr 05, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1870.IH H1870 kjohnson on DSK79L0C42 with BILLS 2 •HR 1870 IH ‘‘(i) COVERAGE MUST BE AFFORD- 1 ABLE.— 2 ‘‘(I) EMPLOYEES.—An employee 3 shall not be treated as eligible for 4 minimum essential coverage if such 5 coverage consists of an eligible em- 6 ployer-sponsored plan (as defined in 7 section 5000A(f)(2)) and the employ- 8 ee’s required contribution (within the 9 meaning of section 5000A(e)(1)(B)) 10 with respect to the plan exceeds 9.5 11 percent of the employee’s household 12 income. 13 ‘‘(II) FAMILY MEMBERS.—An in- 14 dividual who is eligible to enroll in an 15 eligible employer-sponsored plan (as 16 defined in section 5000A(f)(2)) by 17 reason of a relationship the individual 18 bears to the employee shall not be 19 treated as eligible for minimum essen- 20 tial coverage by reason of such eligi- 21 bility to enroll if the employee’s re- 22 quired contribution (within the mean- 23 ing of section 5000A(e)(1)(B), deter- 24 mined by substituting ‘family’ for 25 VerDate Sep 11 2014 05:17 Apr 05, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1870.IH H1870 kjohnson on DSK79L0C42 with BILLS 3 •HR 1870 IH ‘self-only’) with respect to the plan ex- 1 ceeds 9.5 percent of the employee’s 2 household income.’’. 3 (b) CONFORMING AMENDMENTS.— 4 (1) Clause (ii) of section 36B(c)(2)(C) of the 5 Internal Revenue Code of 1986 is amended by strik- 6 ing ‘‘Except as provided in clause (iii), an employee’’ 7 and inserting ‘‘An individual’’. 8 (2) Clause (iii) of section 36B(c)(2)(C) of such 9 Code is amended by striking ‘‘the last sentence of 10 clause (i)’’ and inserting ‘‘clause (i)(II)’’. 11 (3) Clause (iv) of section 36B(c)(2)(C) of such 12 Code is amended by striking ‘‘the 9.5 percent under 13 clause (i)(II)’’ and inserting ‘‘the 9.5 percent under 14 clauses (i)(I) and (i)(II)’’. 15 (c) EFFECTIVE DATE.—The amendments made by 16 this section shall apply to taxable years beginning after 17 December 31, 2020. 18 Æ VerDate Sep 11 2014 05:17 Apr 05, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H1870.IH H1870 kjohnson on DSK79L0C42 with BILLS