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H.R. 748: Coronavirus Aid, Relief, and Economic Security Act

The text of the bill below is as of Jul 17, 2019 (Passed the House).

Summary of this bill

This is the $2 trillion coronavirus stimulus bill. The bill was introduced on an unrelated matter, but on March 25, 2020, the Senate replaced its text in whole with the stimulus bill. The bill would:

  • Send $1,200 to each American making $75,000 a year or less.
  • Add $600/week to unemployment benefits for four months.
  • Give $100 billion to hospitals and health providers and increases Medicare reimbursements for treating coronavirus.
  • Give $750 million to food banks, to Puerto Rico and the other territories for food assistance, and to programs for food distribution on American Indian reservations.
  • Make $500 billion of loans or investments to businesses, states and municipalities ...



1st Session

H. R. 748



To amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage.


Short title

This Act may be cited as the Middle Class Health Benefits Tax Repeal Act of 2019.


Repeal of excise tax on high cost employer-sponsored health coverage


In general

Chapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980I.


Conforming amendments


Section 6051 of such Code is amended—


by striking section 4980I(d)(1) in subsection (a)(14) and inserting subsection (g), and


by adding at the end the following new subsection:


Applicable Employer-Sponsored Coverage

For purposes of subsection (a)(14)—


In general

The term applicable employer-sponsored coverage means, with respect to any employee, 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 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106).



The term applicable employer-sponsored coverage shall not include—


any coverage (whether through insurance or otherwise) described in section 9832(c)(1) (other than subparagraph (G) thereof) or for long-term care,


any coverage under a separate policy, certificate, or contract of insurance which provides benefits substantially all of which are for treatment of the mouth (including any organ or structure within the mouth) or for treatment of the eye, or


any coverage described in section 9832(c)(3) the payment for which is not excludable from gross income and for which a deduction under section 162(l) is not allowable.


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 coverage.


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 States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any such government.



Section 9831(d)(1) of such Code is amended by striking “except as provided in section 4980I(f)(4)”.


The table of sections for chapter 43 of such Code is amended by striking the item relating to section 4980I.


Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2019.


Budgetary effects


Statutory PAYGO scorecards

The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.


Senate PAYGO scorecards

The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).

Passed the House of Representatives July 17, 2019.

Cheryl L. Johnson,