Sen. Dean Heller (R-Nev.) and Sen. Martin Heinrich (D-N.M.) introduced legislation to repeal the Affordable Care Act's (ACA) "Cadillac Tax." The tax will go into effect in 2018 and will impact any employer health insurance plans that cost more than $10,200 per year for individuals or $27,450 per year for families. Employers will have to pay 40 percent of the cost above the statutory limits. A study has shown that approximately a quarter of employers will be subject to the tax unless they change their benefit plans. The bill sponsors argue that the tax unfairly targets people who receive health insurance from their employers. A bill to repeal the tax was introduced in the House by Rep. Joe Courtney (D-Conn.) earlier this spring, but has yet to see a vote. Repeal of this ACA provision is estimated to cost $87 billion.