Sec. 131. Limitation on employer-provided health care coverage
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Section 106 of the Internal Revenue Code of 1986, as amended by the preceding provisions of this Act, is amended by adding at the end the following new subsection: The amount of any exclusion under subsection
(a)for any taxable year with respect to— any employer-provided coverage under an accident or health plan which constitutes medical care, and any employer contribution to an Archer MSA or a health savings account which is treated by subsection
(b)or
(d)as employer-provided coverage for medical expenses under an accident or health plan, shall not exceed $8,000 per employee for self-only coverage and $20,000 for family coverage. In the case of any taxable year beginning in a calendar year after 2016, each of the dollar amounts in paragraph
(1)shall be increased by an amount equal to— such dollar amount, multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2015 for calendar year 1992 in subparagraph
(B)thereof. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $50. For purposes of paragraph (1), the term medical care has the meaning given to such term in section 213(d) determined without regard to— paragraph (1)(C) thereof, and so much of paragraph (1)(D) thereof as relates to qualified long-term care insurance. . The amendment made by this section shall apply to taxable years beginning after December 31, 2015.