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H.R.6088 - Total Repeal of the Unfair Taxes on Healthcare Act of 2012
To repeal certain tax increases enacted as part of health care reform.
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Mr. SCHWEIKERT introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concernedCommentsClose CommentsPermalink
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
SEC. 2. REPEAL OF EXCISE TAX ON COMPREHENSIVE HEALTH PLANS.
Chapter 43 of the Internal Revenue Code of 1986 is amended by striking section 4980I (and by striking the item relating to such section in the table of sections for such chapter).CommentsClose CommentsPermalink
SEC. 3. REPEAL OF SURTAX ON INVESTMENT INCOME.
(a) In General- Subtitle A of the Internal Revenue Code of 1986 is amended by striking chapter 2A and by striking the item relating to chapter 2A from the table of chapters for such subtitle.CommentsClose CommentsPermalink
SEC. 4. REPEAL OF DISQUALIFICATION OF EXPENSES FOR OVER-THE-COUNTER DRUGS UNDER HEALTH FLEXIBLE SPENDING ARRANGEMENTS AND HEALTH SAVINGS ACCOUNTS.
(2) DISTRIBUTIONS FROM SAVINGS ACCOUNTS- The amendments made by subsections (b) and (c) shall apply to amounts paid with respect to taxable years beginning after December 31, 2010.CommentsClose CommentsPermalink
SEC. 5. REPEAL OF INCREASE IN TAX ON NONQUALIFIED DISTRIBUTIONS FROM HEALTH SAVINGS ACCOUNTS.
SEC. 6. REPEAL OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS UNDER CAFETERIA PLANS.
SEC. 7. REPEAL OF INCREASED THRESHOLD FOR ITEMIZED DEDUCTION FOR MEDICAL EXPENSES.
(1) Section 56(b)(1)(B) of such Code is amended by striking ‘without regard to subsection (f) of such section’ and inserting ‘by substituting ‘10 percent’ for ‘7.5 percent’.CommentsClose CommentsPermalink
SEC. 8. REPEAL OF EXCISE TAX ON INDOOR TANNING SERVICES.
(a) In General- Subtitle D of the Internal Revenue Code of 1986 is amended by striking chapter 49 (and by striking the item relating to such chapter in the table of chapters for such subtitle).CommentsClose CommentsPermalink
SEC. 9. REPEAL OF INDIVIDUAL HEALTH INSURANCE MANDATE.
SEC. 10. REPEAL OF EMPLOYER HEALTH INSURANCE MANDATE.
(1) Subparagraph (B) of section 6724(d)(1) of such Code is amended by inserting ‘or’ at the end of clause (xxiii), by striking ‘and’ at the end of clause (xxiv) and inserting ‘or’, and by striking clause (xxv).CommentsClose CommentsPermalink
(2) Paragraph (2) of section 6724(d) of such Code is amended by inserting ‘or’ at the end of subparagraph (FF), by striking ‘, or’ at the end of subparagraph (GG) and inserting a period, and by striking subparagraph (HH).CommentsClose CommentsPermalink
(1) IN GENERAL- Except as otherwise provided in this subsection, the amendments made by this section shall apply to months and other periods beginning after December 31, 2013.CommentsClose CommentsPermalink
SEC. 11. REPEAL OF EXCISE TAX ON MEDICAL DEVICES.
(a) In General- Chapter 32 of the Internal Revenue Code of 1986 is amended by striking subchapter E (and by striking the item relating to such subchapter in the table of subchapters of such chapter).CommentsClose CommentsPermalink
SEC. 12. REPEAL OF ANNUAL FEE ON BRANDED PRESCRIPTION DRUG MANUFACTURERS.
(b) Conforming Amendment- Section 1841(a) of the Social Security Act is amended by striking ‘or section 9008(c) of the Patient Protection and Affordable Care Act of 2009’.CommentsClose CommentsPermalink