DELAY OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.

SEC. 101. DELAY OF EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE. (a) [26 U.S.C. 4980I note] In general.—Sections 9001(c) and 10901(c) of the Patient Protection and Affordable Care Act, as amended by section 1401(b) of the Health Care and Education Reconciliation Act of 2010, are each amended by striking “2017” and inserting “2019”. (b) Conforming Amendment.—Clause (v) of section 4980I(b)(3)(C) of the Internal Revenue Code of 1986 is amended— (1) by striking “as in effect” and inserting “as determined for”, and (2) by striking “as so in effect” and inserting “as so determined”.