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S 2045 114th Congress Senate

Middle Class Health Benefits Tax Repeal Act of 2015

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage.

Introduced: September 17, 2015 See on congress.gov
Taxation Employee benefits and pensionsHealth care costs and insuranceHealth care coverage and accessSales and excise taxes
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 17, 2015
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR 6/9/2016 S3723)
Sep 17, 2015
Introduced in Senate
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 Latest action September 17, 2015

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR 6/9/2016 S3723)

 Plain-English summary Congressional Research Service

Middle Class Health Benefits Tax Repeal Act of 2015

Amends the Internal Revenue Code to repeal, beginning with taxable years beginning after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans).

 Related & companion bills 2
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2045: Middle Class Health Benefits Tax Repeal Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-2045/
MLA
"S. 2045: Middle Class Health Benefits Tax Repeal Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-2045/.
Bluebook (legal)
S. 2045, 114th Cong. (2026), https://openamerica.io/bill/114-S-2045/.
Markdown link
[S. 2045: Middle Class Health Benefits Tax Repeal Act of 2015](https://openamerica.io/bill/114-S-2045/)
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