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H. Rept. 115-906 1 (2018-08-28)

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                    115TH CONGRESS                                       REPORT
                       2d Session    HOUSE OF REPRESENTATIVES            115-906







                                  EMPLOYER RELIEF ACT OF 2018



                     AUGUST 28, 2018.-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. 4616]

                             [Including cost estimate of the Congressional Budget Office]

                      The Committee on Ways and Means, to whom was referred the
                    bill (H.R. 4616) to amend the Patient Protection and Affordable
                    Care Act to provide for a temporary moratorium on the employer
                    mandate and to provide for a delay in the implementation of the
                    excise tax on high cost employer-sponsored health coverage, having
                    considered the same, report favorably thereon with an amendment
                    and recommend that the bill as amended do pass.

                                                CONTENTS
                                                                                  Page
                      I. SUMMARY  AND BACKGROUND   ...............................................................  2
                      II. EXPLANATION OF THE BILL ...................................................................  4
                            A. Moratorium  on  Employer Mandate  ................................................  4
                            B. Delay in Implementation of Excise Tax on High Cost Employer-
                               Sponsored Health  Coverage  ..........................................................  5
                     III. VOTES  OF  THE  COM M ITTEE  ....................................................................  8
                     IV. BUDGET EFFECTS OF THE  BILL ...........................................................  9
                            A. Committee Estimate of Budgetary  Effects  ....................................  9
                            B. Statement Regarding New Budget Authority and Tax Expendi-
                               tures B udget  A uthority  ..................................................................  11
                            C. Cost Estimate Prepared by the Congressional Budget Office ......  11
                      V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
                          T H E   H O U SE   ............................................................................................. .  16
                            A. Committee Oversight Findings and Recommendations ................  16
                            B. Statement of General Performance Goals and Objectives ............  16
                            C. Information Relating to Unfunded Mandates  ................................  16
                       79-006

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