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H. Rept. 114-475 1 (2016-03-23)

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                   114TH CONGRESS                                      REPORT
                      2d Session    HOUSE   OF REPRESENTATIVES         114-475







                      PROTECTING TAXPAYERS BY RECOVERING IMPROPER
                           OBAMACARE SUBSIDY OVERPAYMENTS ACT



                    MARCH 23, 2016.-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. 4723]

                             [Including cost estimate of the Congressional Budget Office]

                     The  Committee  on Ways  and Means,  to whom  was  referred the
                   bill (H.R. 4723) to amend the  Internal Revenue Code  of 1986 to
                   provide for the recovery of improper overpayments resulting from
                   certain Federally subsidized health insurance, having considered
                   the same,  report favorably thereon with an amendment   and rec-
                   ommend   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  .............................................  2
                           C. Legislative  H istory  ...........................................................................  3
                     II. EXPLANATION    OF  THE  BILL  ...............................................................  3
                           A. Recovery of Improper Overpayments Resulting From Certain
                              Federally Subsidized Health Insurance (sec. 2 of the bill and
                              sec. 36B of  the  Code)  .....................................................................  3
                    III. VOTES OF THE COMMITTEE ....................................................................  6
                    IV. BUDGET EFFECTS  OF THE BILL ..........................................................  7
                           A. Committee Estimate of Budgetary Effects ......................................  7
                           B. Statement Regarding New Budget Authority and Tax Expendi-
                              tures Budget Authority  .................................................................  7
                           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  ..............................................................................................  11
                      059-006

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