H. R. 3558
IN THE HOUSE OF REPRESENTATIVES
December 2, 2011
Mr. Lance (for himself and Mr. Burton of Indiana) introduced the following bill; which was referred to the Committee on Ways and Means
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.
This Act may be cited as the
Americans Need A Healthcare Ruling
Prohibition on suits to restrain assessment or collection of tax does not apply to tax provisions of PPACA
Section 7421 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
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.
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.