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.
Assessments
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 However, the statutory coverage requirement was not fully repealed, and the employer shared responsibility provisions remain in force.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.