H.R. 3558 (112th): Americans Need A Healthcare Ruling Act

112th Congress, 2011–2013. Text as of Dec 02, 2011 (Introduced).

Status & Summary | PDF | Source: GPO

I

112th CONGRESS

1st Session

H. R. 3558

IN THE HOUSE OF REPRESENTATIVES

December 2, 2011

(for himself and Mr. Burton of Indiana) 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 provide that the prohibition on suits to restrain assessment or collection of tax does not apply to the tax provisions of the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010.

1.

Short title

This Act may be cited as the Americans Need A Healthcare Ruling Act.

2.

Prohibition on suits to restrain assessment or collection of tax does not apply to tax provisions of PPACA

(a)

In general

Section 7421 of the Internal Revenue Code of 1986 is amended by adding at the end the following:

(c)

Applicability to PPACA

Subsection (a) shall not apply with respect to the assessment or collection of any tax contained in any provision of, or amendment made by, the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010.

.

(b)

Effective date

The amendment made by subsection (a) shall apply with respect to any assessment or collection of tax before, on, or after the date of the enactment of this Act.