HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.congrecreports/crptxadcn0001 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
Op
116TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 116-401
INHALER COVERAGE AND ACCESS NOW ACT
FEBRUARY 21, 2020.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. NEAL, from the Committee on Ways and Means,
submitted the following
REPORT
[To accompany H.R. 4716]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 4716) to amend the Internal Revenue Code of 1986 to
provide a safe harbor for high deductible health plans without a de-
ductible for certain inhalers, having considered the same, reports
favorably thereon with an amendment and recommends that the
bill as amended do pass.
CONTENTS
Page
I. SUM MARY AND BACKGROUND ................................................................ 1
A . Purpose and Sum m ary ......................................................................... 1
B. Background and Need for Legislation ................................................ 1
C . L egislative H istory .............................................................................. 3
II. EXPLANATION OF THE BILL ..................................................................... 4
A. Safe Harbor for High Deductible Health Plans Without Deductible
for Certain Inhalers (sec. 2 of the bill and sec. 223 of the Code) ... 4
III. VOTES OF TH E COM M ITTEE ..................................................................... 6
IV. BUDGET EFFECTS OF THE BILL ............................................................... 6
A. Committee Estimate of Budgetary Effects ........................................ 6
B. Statement Regarding New Budget Authority and Tax Expendi-
tures B udget A uthority ..................................................................... 8
C. Cost Estimate Prepared by the Congressional Budget Office ........... 8
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE
H O U S E ......................................................................................................... . 1 1
A. Committee Oversight Findings and Recommendations .................... 11
B. Statement of General Performance Goals and Objectives ................ 11
C. Information Relating to Unfunded Mandates .................................... 12
D. Applicability of House Rule XXI, Clause 5(b) .................................... 12
E . Tax Com plexity A nalysis ..................................................................... 12
F. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff
B en efits .............................................................................................. . 12
99-006](ViewImageLocal?handle=hein.congrecreports/crptxadcn0001&div=1&collection=&method=preview&ext=.png&size=3)