Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Research ReportCRS ReportVersion 8

R44147

Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Published Mar 24, 2016Updated Jun 20, 2025

Full report

What this is

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Read the PDF on Congress.gov

HR 2029114th Congress
Consolidated Appropriations Act, 2016
Dec 18, 2015 · Became Public Law No: 114-113.
HR 1865116th Congress
Further Consolidated Appropriations Act, 2020
Dec 20, 2019 · Became Public Law No: 116-94.

Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Legislation this report covers