IN THE SENATE OF THE UNITED STATES—115th Cong., 1st Sess.

LYN17708

S.L.C.

AMENDMENT NO.llll

Calendar No.lll

Purpose: In the nature of a substitute.

IN THE SENATE OF THE UNITED STATES¡ª115th Cong., 1st Sess.

H. R. 1628

To provide for reconciliation pursuant to title II of the

concurrent resolution on the budget for fiscal year 2017.

Referred to the Committee on llllllllll and

ordered to be printed

Ordered to lie on the table and to be printed

AMENDMENT IN THE NATURE OF A SUBSTITUTE intended

to be proposed by lllllll

Viz:

1

Strike all after the enacting clause and insert the fol-

2 lowing:

3

TITLE I

4

SEC. 101. ELIMINATION OF LIMITATION ON RECAPTURE OF

5

EXCESS ADVANCE PAYMENTS OF PREMIUM

6

TAX CREDITS.

7

Subparagraph (B) of section 36B(f)(2) of the Inter-

8 nal Revenue Code of 1986 is amended by adding at the

9 end the following new clause:

10

11

¡®¡®(iii) NONAPPLICABILITY

TION.¡ªThis

OF LIMITA-

subparagraph shall not apply

LYN17708

S.L.C.

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1

to taxable years ending after December 31,

2

2017.¡¯¡¯.

3

SEC. 102. PREMIUM TAX CREDIT.

4

(a) PREMIUM TAX CREDIT.¡ª

5

(1) MODIFICATION

6

7

OF DEFINITION OF QUALI-

FIED HEALTH PLAN.¡ª

(A) IN

GENERAL.¡ªSection

36B(c)(3)(A)

8

of the Internal Revenue Code of 1986 is

9

amended by inserting before the period at the

10

end the following: ¡®¡®or a plan that includes cov-

11

erage for abortions (other than any abortion

12

necessary to save the life of the mother or any

13

abortion with respect to a pregnancy that is the

14

result of an act of rape or incest)¡¯¡¯.

15

(B) EFFECTIVE

DATE.¡ªThe

amendment

16

made by this paragraph shall apply to taxable

17

years beginning after December 31, 2017.

18

(2) REPEAL.¡ª

19

(A) IN

GENERAL.¡ªSubpart

C of part IV

20

of subchapter A of chapter 1 of the Internal

21

Revenue Code of 1986 is amended by striking

22

section 36B.

23

(B) EFFECTIVE

DATE.¡ªThe

amendment

24

made by this paragraph shall apply to taxable

25

years beginning after December 31, 2019.

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S.L.C.

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1

2

(b) REPEAL OF ELIGIBILITY DETERMINATIONS.¡ª

(1) IN

GENERAL.¡ªThe

following sections of the

3

Patient Protection and Affordable Care Act are re-

4

pealed:

5

(A) Section 1411 (other than subsection

6

(i), the last sentence of subsection (e)(4)(A)(ii),

7

and such provisions of such section solely to the

8

extent related to the application of the last sen-

9

tence of subsection (e)(4)(A)(ii)).

10

11

(B) Section 1412.

(2) EFFECTIVE

DATE.¡ªThe

repeals in para-

12

graph (1) shall take effect on January 1, 2020.

13

SEC. 103. MODIFICATIONS TO SMALL BUSINESS TAX CRED-

14

IT.

15

(a) SUNSET.¡ª

16

(1) IN

GENERAL.¡ªSection

45R of the Internal

17

Revenue Code of 1986 is amended by adding at the

18

end the following new subsection:

19

¡®¡®(j) SHALL NOT APPLY.¡ªThis section shall not

20 apply with respect to amounts paid or incurred in taxable

21 years beginning after December 31, 2019.¡¯¡¯.

22

(2) EFFECTIVE

DATE.¡ªThe

amendment made

23

by this subsection shall apply to taxable years begin-

24

ning after December 31, 2019.

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1

(b) DISALLOWANCE

OF

SMALL EMPLOYER HEALTH

2 INSURANCE EXPENSE CREDIT

3

4

CLUDES

FOR

PLAN WHICH IN-

COVERAGE FOR ABORTION.¡ª

(1) IN

GENERAL.¡ªSubsection

(h) of section

5

45R of the Internal Revenue Code of 1986 is

6

amended¡ª

7

(A) by striking ¡®¡®Any term¡¯¡¯ and inserting

8

the following:

9

¡®¡®(1) IN

10

GENERAL.¡ªAny

term¡¯¡¯, and

(B) by adding at the end the following new

11

paragraph:

12

¡®¡®(2) EXCLUSION

OF HEALTH PLANS INCLUDING

13

COVERAGE

14

health plan¡¯ does not include any health plan that

15

includes coverage for abortions (other than any

16

abortion necessary to save the life of the mother or

17

any abortion with respect to a pregnancy that is the

18

result of an act of rape or incest).¡¯¡¯.

19

FOR

ABORTION.¡ªThe

(2) EFFECTIVE

DATE.¡ªThe

term ¡®qualified

amendments made

20

by this subsection shall apply to taxable years begin-

21

ning after December 31, 2017.

22

23

SEC. 104. INDIVIDUAL MANDATE.

(a) IN GENERAL.¡ªSection 5000A(c) of the Internal

24 Revenue Code of 1986 is amended¡ª

LYN17708

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1

2

3

(1) in paragraph (2)(B)(iii), by striking ¡®¡®2.5

percent¡¯¡¯ and inserting ¡®¡®Zero percent¡¯¡¯, and

(2) in paragraph (3)¡ª

4

5

(A) by striking ¡®¡®$695¡¯¡¯ in subparagraph

(A) and inserting ¡®¡®$0¡¯¡¯, and

6

(B) by striking subparagraph (D).

7

(b) EFFECTIVE DATE.¡ªThe amendments made by

8 this section shall apply to months beginning after Decem9 ber 31, 2015.

10

11

SEC. 105. EMPLOYER MANDATE.

(a) IN GENERAL.¡ª

12

(1) Paragraph (1) of section 4980H(c) of the

13

Internal Revenue Code of 1986 is amended by in-

14

serting ¡®¡®($0 in the case of months beginning after

15

December 31, 2015)¡¯¡¯ after ¡®¡®$2,000¡¯¡¯.

16

(2) Paragraph (1) of section 4980H(b) of the

17

Internal Revenue Code of 1986 is amended by in-

18

serting ¡®¡®($0 in the case of months beginning after

19

December 31, 2015)¡¯¡¯ after ¡®¡®$3,000¡¯¡¯.

20

(b) EFFECTIVE DATE.¡ªThe amendments made by

21 this section shall apply to months beginning after Decem22 ber 31, 2015.

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