110th CONGRESS
1st Session
H. R. 847
To amend the Internal Revenue Code of 1986 to require that amounts
paid for employer-provided coverage under accident or health plans be included
on W-2 Forms.
IN THE HOUSE OF REPRESENTATIVES
February 6, 2007
Mr. COOPER introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to require that amounts
paid for employer-provided coverage under accident or health plans be included
on W-2 Forms.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Healthcare Disclosure Act of 2007'.
SEC. 2. AMOUNTS PAID FOR EMPLOYER-PROVIDED COVERAGE UNDER ACCIDENT OR
HEALTH PLANS INCLUDED ON W-2 FORMS.
(a) In General- Subsection (a) of section 6051 of the Internal Revenue Code
of 1986 (relating to receipts for employees) is amended by striking `and'
at the end of paragraph (12), by striking the period at the end of paragraph
(13) and inserting `, and', and by inserting after paragraph (13) the following
new paragraph:
`(14) the total amount paid for coverage under an accident or health plan
(determined under section 4980B(f)(4)) which is excludable from gross
income under section 106.'.
(b) Effective Date- The amendments made by this section shall apply to taxable
years beginning after December 31, 2006.
END
