Bill Sponsor
Senate Bill 19
116th Congress(2019-2020)
Territory Health Insurance Tax Relief Act of 2019
Introduced
Introduced
Introduced in Senate on Jan 3, 2019
Overview
Text
Introduced in Senate 
Jan 3, 2019
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Introduced in Senate(Jan 3, 2019)
Jan 3, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
S. 19 (Introduced-in-Senate)


116th CONGRESS
1st Session
S. 19


To exempt health insurance of residents of United States territories from the annual fee on health insurance providers.


IN THE SENATE OF THE UNITED STATES

January 3, 2019

Mr. Rubio introduced the following bill; which was read twice and referred to the Committee on Finance


A BILL

To exempt health insurance of residents of United States territories from the annual fee on health insurance providers.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Territory Health Insurance Tax Relief Act of 2019”.

SEC. 2. Health insurance of residents of United States territories exempt from annual fee on health insurance providers.

(a) In general.—Section 9010(b) of the Patient Protection and Affordable Care Act is amended by adding at the end the following new paragraph:

“(4) EXCEPTION FOR HEALTH INSURANCE OF RESIDENTS OF UNITED STATES TERRITORIES.—

“(A) IN GENERAL.—Solely for purposes of paragraph (1)(A), the term ‘United States health risk’ shall not include the health risk of any individual who is a bona fide resident of Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, or the Virgin Islands (as determined under section 937(a)).

“(B) EXCEPTION NOT TO INCREASE FEE ALLOCATION.—The amount determined under paragraph (1)(B) shall be determined without regard to subparagraph (A) of this paragraph.”.

(b) Reporting.—Section 9010(g)(1) of the Patient Protection and Affordable Care Act is amended by inserting “(and the amount of such net premiums to which subsection (b)(4)(A) applies)” before the period at the end.

(c) Effective date.—

(1) IN GENERAL.—The amendments made by this section shall apply to calendar years beginning after the date of the enactment of this Act.

(2) TRANSITIONAL RULE FOR REPORTING.—For purposes of applying the amendment made by subsection (a) with respect to the first calendar year beginning after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s designee) shall provide a method for covered entities to report the information described in the amendment made by subsection (b) for the calendar year which precedes such first calendar year.