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H. Rept. 114-268 1 (2015-09-28)

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                    114TH CONGRESS                                       REPORT
                       1st Session   HOUSE   OF REPRESENTATIVES          114-268







                         EQUITABLE ACCESS TO CARE AND HEALTH ACT



                      SEPTEMBER 28, 2015.-Committed to the Committee of the Whole House on the
                                   State of the Union and ordered to be printed



                     Mr. RYAN  of Wisconsin, from the Committee on Ways  and Means,
                                        submitted  the following


                                            REPORT

                                              together with

                                         ADDITIONAL VIEWS

                                         [To accompany H.R. 2061]

                             [Including cost estimate of the Congressional Budget Office]

                      The Committee   on Ways  and Means,  to whom   was referred the
                    bill (H.R. 2061) to amend section 5000A  of the Internal Revenue
                    Code of 1986 to provide an additional religious exemption from the
                    individual health coverage mandate, and for other purposes, 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
                            A. Purpose and  Sum m ary  .....................................................................  2
                            B. Background and Need  for Legislation  .............................................  3
                            C. Legislative  H istory  ...........................................................................  3
                     II. EXPLANATION OF THE BILL .................................................................. .  3
                            A. Additional Religious Exemption From Health Coverage Respon-
                               sibility Requirement (sec. 2 of the bill and sec. 5000A of the
                               C ode) ................................................................................................  3
                     III. VOTES OF THE COMMITTEE ....................................................................  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 Budget Authority  .................................................................  7
                            C. Cost Estimate Prepared by the Congressional Budget Office .......  7
                      V. OTHER MATTERS   TO BE  DISCUSSED  UNDER  THE  RULES  OF
                          TH E H O U SE  ..............................................................................................  13
                            A. Committee Oversight Findings and Recommendations .................  13
                       49-006

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