1. Short title This Act may be cited as the Small Business and Family Health Tax Relief Act of 2017 . 2. Findings Congress makes the following findings: (1) The Patient Protection and Affordable Care Act established an annual fee on health insurance providers to be paid by covered entities (as defined in section 9010 of such Act). (2) Public Law 114–113 was passed with bipartisan support in 2015 to delay the fee for 1 year through 2017. (3) Consumers, employers, seniors, States, and tribes benefitted from this fee not being in effect with lower premiums and additional health benefits. (4) Independent analysis by Oliver Wyman found that the average premium reduction from the delay of the fee was approximately 3 percent. (5) This fee affects an estimated 156,000,000 consumers with coverage across various markets including the individual group market, the small group market, the Medicare Advantage program under part C of title XVIII of the Social Security Act, the Medicare prescription drug program under part D of title XVIII of the Social Security Act, Medicaid managed care organizations, and stand-alone dental and vision plans. (6) These consumers face an impact to their premiums due to the fee taking effect in 2018. (7) This Act would provide relief to these consumers and improve affordability of health care coverage. (8) Insurance companies have passed the impact of the fee on to consumers in calculating rates for the plan year beginning in 2018. (9) Given the complexity of a fee that captures such a varied group of consumers, the Department of Health and Human Service, the Centers for Medicare & Medicaid Services, the Department of the Treasury, State insurance commissioners, insurance providers and other entities making payment of benefits, and others should work together to ensure that consumers benefit from the delay of the fee through rebates, premium reductions, supplemental health benefits, or otherwise in both 2018 and 2019. (10) Making this fee deductible in future years will provide greater stability