This bill repeals the twelve direct taxes included in ObamaCare... The TRUTH Act repeals the following: Repeal of excise tax on comprehensive health plans... Repeal of individual health insurance mandate. Repeal of employer health insurance mandate.
Repeal the Affordable Care Act's taxes, fees, and individual and employer health insurance mandates.
Occurrences
Evidence
GovInfo shows Schweikert introduced H.R. 6088, titled the Total Repeal of the Unfair Taxes on Healthcare Act of 2012, with the stated purpose 'To repeal certain tax increases enacted as part of health care reform.' The bill was referred to committee and did not become law.
Public Law 115-97 amended ACA section 5000A by striking the 2.5 percent rate and $695 penalty amount and replacing them with zero, effective for months beginning after December 31, 2018.
IRS says the TCJA reduced the individual shared responsibility payment to zero for tax year 2019 and later, but taxpayers are still required by law to have minimum essential coverage or qualify for an exemption.
IRS continues to describe the ACA employer shared responsibility provisions as the 'employer mandate' or 'pay or play' rules, under which applicable large employers must offer coverage or potentially make a payment to the IRS.
IRS guidance says the TCJA reduced the individual shared responsibility payment to zero for tax year 2019 and later, but taxpayers are still required by law to have minimum essential coverage or qualify for an exemption.
IRS guidance says applicable large employers must still offer minimum essential coverage to full-time employees or potentially owe an employer shared responsibility payment.
The IRS current ACA tax-provisions page lists continuing ACA provisions including Additional Medicare Tax, Net Investment Income Tax, the individual shared responsibility provision with payment reduced to zero after 2018, and the employer shared responsibility provision.
GovInfo records H.R. 6088 as introduced by Mr. Schweikert to repeal health-care-reform tax increases, including sections titled repeal of the individual and employer health insurance mandates.
The House-passed AHCA table of contents included sections for individual mandate, employer mandate, repeal of medical device excise tax, health insurance tax, tanning tax, and net investment income tax.
The House Clerk records H.R. 1628 as passed 217-213 on May 4, 2017, and lists Schweikert, Republican of Arizona, voting Aye.
The Senate records the amendment to H.R. 1628, American Health Care Act of 2017, as rejected, with 49 yeas and 51 nays.
Public Law 115-97 section 11081 eliminated the individual shared responsibility payment by setting the percentage to zero and the dollar amount to $0 after 2018.
Assessments
The promise was only partly fulfilled. During Schweikert's federal House service after the 2012 campaign, Congress enacted the TCJA, which reduced the ACA individual mandate penalty to $0 beginning in 2019, and later federal law removed some ACA-related taxes or fees. But the employer mandate remains in force, the statutory individual coverage requirement was not fully repealed, and several ACA tax provisions remain. Schweikert also made serious, directly relevant legislative efforts, including introducing ACA tax-and-mandate repeal legislation and voting for the 2017 House ACA repeal bill, but the broader repeal package failed.
Schweikert made a concrete repeal attempt by introducing H.R. 6088, but it did not become law. Later, the TCJA reduced the ACA individual-mandate penalty to zero, while the employer mandate remained in force and the broader ACA taxes/fees were not fully repealed. That supports partial credit, not full delivery.
Schweikert promised a broad repeal of ACA taxes, fees, and both individual and employer health insurance mandates. During his federal House service after the 2012 campaign, Congress enacted Public Law 115-97, which reduced the ACA individual shared responsibility payment to zero beginning after December 31, 2018, effectively eliminating the individual mandate penalty. However, the statutory coverage requirement was not fully repealed, and the employer shared responsibility provisions remain in force. Schweikert also made a concrete legislative effort by introducing H.R. 6088 to repeal ACA-related health care taxes, but that bill did not become law. Because only part of the promised repeal was achieved during the relevant federal term and major elements remained, this is partial rather than delivered.