Repeal of employer health insurance mandate

(a) In general Chapter 43 of the Internal Revenue Code of 1986 is amended— (1) by striking section 4980H, and (2) by striking the item relating to section 4980H from the table of sections for such chapter. (b) Repeal of related reporting requirements Subpart D of part III of subchapter A of chapter 61 of such Code is amended by striking section 6056 and by striking the item relating to section 6056 in the table of sections for such subpart. (c) Conforming amendments (1) Section 6724(d)(1)(B) of such Code is amended by striking clause (xxv). (2) Section 6724(d)(2) of such Code is amended by striking subparagraph (HH). (3) Section 1513 of Public Law 111–148 is amended by striking subsection (c). (d) Effective dates (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to months and other periods beginning more than 30 days after the date of the enactment of this Act. (2) Repeal of study and report The amendment made by subsection (c)(3) shall take effect on the date of the enactment of this Act.