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![handle is hein.congrecreports/crptxaacg0001 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
Gp
115TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 115-160
BROADER OPTIONS FOR AMERICANS ACT
JUNE 2, 2017.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. BRADY of Texas, from the Committee on Ways and Means,
submitted the following
REPORT
together with
DISSENTING VIEWS
[To accompany H.R. 2579]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 2579) to amend the Internal Revenue Code of 1986 to
allow the premium tax credit with respect to unsubsidized COBRA
continuation coverage, having considered the same, report favor-
ably thereon with an amendment and recommend that the bill as
amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................... 3
A. Purpose and Sum m ary ..................................................................... 3
B. Background and Need for Legislation ............................................ 3
C. Legislative H istory ........................................................................... 3
II. EXPLANATION OF THE BILL ................................................................... 4
A. Premium Tax Credit Allowed with Respect to Unsubsidized
COBRA Continuation Coverage .................................................... 4
III. VOTES OF THE COMMITTEE .................................................................... 7
IV. BUDGET EFFECTS OF THE BILL ............................................................ 8
A. Committee Estimate of Budgetary Effects ...................................... 8
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority ................................................................. 8
C. Cost Estimate Prepared by the Congressional Budget Office ....... 8
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
TH E H O U SE .............................................................................................. 9
A. Committee Oversight Findings and Recommendations ................. 9
B. Statement of General Performance Goals and Objectives ............. 9
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