H.R.7230 - Family Health Care Affordability Act of 2022 was cosponsored by Katie Porter, Raúl Grijalva, Angie Craig, Abigail Spanberger and Brian Fitzpatrick.
It was referred to the Ways and Means committee.
This bill modifies the requirement for determining the affordability of employer-sponsored minimum essential health care coverage under the Patient Protection and Affordable Care Act (PPACA). (Under current law, the coverage is unaffordable, and an employee may be eligible for premium assistance tax credits, if the employee's required contribution for an individual plan exceeds 9.5% of household income.)
The bill specifies that, with respect to an employee's family members who are eligible to enroll in the plan, affordability must be determined using the cost of family coverage rather than individual coverage to expand the eligibility of families for premium assistance tax credits.
117th CONGRESS 2d Session |
To amend the Internal Revenue Code of 1986 to expand affordability of health insurance for working families.
March 24, 2022
Ms. Wild (for herself, Ms. Porter, Mr. Grijalva, Ms. Craig, and Ms. Spanberger) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to expand affordability of health insurance for working families.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
This Act may be cited as the “Family Health Care Affordability Act of 2022”.
SEC. 2. Expand affordability for working families.
(a) In general.—Clause (i) of section 36B(c)(2)(C) of the Internal Revenue Code of 1986 is amended to read as follows:
“(i) COVERAGE MUST BE AFFORDABLE.—
“(I) EMPLOYEES.—An employee shall not be treated as eligible for minimum essential coverage if such coverage consists of an eligible employer-sponsored plan (as defined in section 5000A(f)(2)) and the employee’s required contribution (within the meaning of section 5000A(e)(1)(B)) with respect to the plan exceeds 9.5 percent of the employee’s household income.
“(II) FAMILY MEMBERS.—An individual who is eligible to enroll in an eligible employer-sponsored plan (as defined in section 5000A(f)(2)) by reason of a relationship the individual bears to the employee shall not be treated as eligible for minimum essential coverage by reason of such eligibility to enroll if the employee’s required contribution (within the meaning of section 5000A(e)(1)(B), determined by substituting ‘family’ for ‘self-only’) with respect to the plan exceeds 9.5 percent of the employee’s household income.”.
(1) Clause (ii) of section 36B(c)(2)(C) of the Internal Revenue Code of 1986 is amended by striking “Except as provided in clause (iii), an employee” and inserting “An individual”.
(2) Clause (iii) of section 36B(c)(2)(C) of such Code is amended by striking “the last sentence of clause (i)” and inserting “clause (i)(II)”.
(3) Clause (iv) of section 36B(c)(2)(C) of such Code is amended by striking “the 9.5 percent under clause (i)(II)” and inserting “the 9.5 percent under clauses (i)(I) and (i)(II)”.
(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2021.
You can read the bill here.
