Section-by-section description of draft healthcare bill - KPMG United States
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Legislative update: Section-by-section description of Senate Republican draft healthcare bill

Section-by-section description, U.S. healthcare bill

A section-by-section description of the provisions in the “discussion draft” healthcare bill, released this week by Senate Republicans, has been prepared by the Congressional Research Service.


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The section-by-section description [PDF 459 KB] describes, among the various tax proposals, changes to:

  • The premium tax credit
  • The small business tax credit
  • Flexible spending accounts and health savings accounts
  • Repeal the tax on certain prescription and over-the-counter medications, the medical device excise tax, the health insurance tax, the tanning tax, and the net investment tax


A future edition of TaxNewsFlash will describe in detail the proposals in the Senate GOP’s draft legislation.

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