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H.R. 4616, Employer Relief Act of 2018 (CBO Report for Congress)

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Congress 115th
Date Requested July 11, 2018
Requested By House Committee on Ways and Means
Date Sent July 27, 2018
Description:
H.R. 4616 would suspend collection of penalties imposed on large employers who decline to offer their employees health insurance coverage that meets specified standards (known as the employer mandate) for plan years 2015-2018. It also would delay implementation of the excise tax on high-premium insurance plans by one year. CBO and the staff of the Joint Committee on Taxation (JCT) estimate that enacting the legislation would increase federal deficits by $39.5 billion over the 2019-2028 period. Enacting H.R. 4616 would affect direct spending and revenues; therefore, pay-as-you-go procedures apply. CBO and JCT estimate that enacting H.R. 4616 would not increase net direct spending or on-budget deficits in any of the four consecutive 10-year periods beginning in 2029. JCT has determined that the bill contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.

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