legislation: 100-hr-4951
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| 100-hr-4951 | 100 | hr | 4951 | Employee Health Benefits Improvement Act of 1988 | Taxation | 1988-06-29 | 1988-09-22 | Subcommittee Hearings Held. | House | Rep. Stark, Fortney Pete [D-CA-9] | CA | D | S000810 | 1 | Employee Health Benefits Improvement Act of 1988 - Amends the Internal Revenue Code to impose an excise tax of $100 per day per employee on any nongovernmental employer that fails to offer its employees who work at least 17-1/2 hours per week coverage under a group health plan that complies with requirements prescribed in this Act. Provides exceptions in cases of failures corrected within 30 days, retroactive coverage, and under other special circumstances. Disallows an employee or employee family members from waiving coverage, except when duplicate coverage is involved. Enumerates the mandated coverage and cost limitation features to apply to employee group health plans. Requires: (1) health care benefits comparable to those covered under Medicare; and (2) maternal and infant care. Permits a $1,000 deductible with respect to an individual, $1,500 for family enrollment. Indexes these amounts beginning in 1990. Prohibits denial of coverage based on pre-existing health conditions. Sets the required employer contribution at 80 percent of plan costs. Provides special rules to govern self-insured plans. Provides for two months of continuation coverage if an employee is involuntarily terminated. States that these provisions preempt State law. Imposes an excise tax on employers in States without health care pools to provide health care for the "uninsurable." Requires the Secretary of Health and Human Services to establish in these States pools meeting criteria specified in this Act, with losses funded by employer assessments. Limits pool premiums to 150 percent of the average group policy. Permits a limited individual refundable income tax credit for premiums paid by an employee for group health coverage. Directs the Secretary of the Treasury to prescribe tables for determining the credit amount. Provides for advance credit payments by employers to employees who provide certification of eligibility. Requires taxpayers to file information returns to reflect such payments. Reduces the credit for taxpayers subject to alternative minimum tax. Indexes credit amounts beginning in 1990. Amends provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase the allowable deduction from 25 percent to 100 percent; and (2) make the deduction permanent (under current law it will expire after tax year 1989). | 2025-08-28T20:05:57Z |