H.R. 3080 would amend the Internal Revenue Code to exclude tribal employers from the requirements under current law that some large employers who do not offer health insurance coverage that meets certain standards must pay a penalty if they have any full-time employees who receive a subsidy through a health insurance marketplace. Tribal employers include Indian tribal governments and certain other tribal organizations, or certain corporations largely owned by such tribal entities.
The staff of the Joint Committee on Taxation (JCT) estimates that enacting H.R. 3080 would reduce revenues by $9 million over the 2016-2026 period and increase outlays by $110 million over the same period. As a result, H.R. 3080 would increase federal deficits by $119 million over the 2016-2026 period, JCT estimates. The change in revenues includes an increase of $44 million in off-budget revenues (from Social Security payroll taxes). As a result, on-budget deficits are expected to increase by $163 million over the 2016-2026 period. JCT also estimates that the bill would have a small effect on health insurance coverage, slightly lowering the number of individuals with employment-based coverage and increasing the number of uninsured individuals.
The Statutory Pay-As-You-Go Act of 2010 establishes budget-reporting and enforcement procedures for legislation affecting revenues or direct spending. The net changes in revenues and direct spending that are subject to those pay-as-you-go procedures are shown in the attached table. Only on-budget changes to revenues and direct spending are subject to pay-as-you-go procedures.
CBO and JCT estimate that enacting the bill would not increase net direct spending or on-budget deficits by more than $5 billion in any of the four 10-year periods beginning in 2027.
JCT has determined that the bill contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act.