Children and Pregnant Women Health Insurance Act of 1991

[AI summary unavailable — showing source text] Children and Pregnant Women Health Insurance Act of 1991 - Title I: Requiring Employers To Provide Health Insurance Coverage For Pregnant Women And Children - Amends the Social Security Act to: (1) add a new title XXI under which employers are required to either enroll their employees and family members in a qualified employer health plan or provide information to the State in which such individuals reside for enrollment instead in the new universal State health insurance plan (the State plan) created below. Amends the Internal Revenue Code to: (1) impose a premium tax on employers who fail to enroll their employees and family members in a qualified employer health plan and on such employers' employees, with employers paying as their portion of such tax 3.2 percent of each individual employee's wages and employees paying as their portion one percent of their wages for coverage provided under the State plan; (2) impose an excise tax (set at $100 per day) on those employers who fail to provide to the applicable State the information for enrollment under the State plan; and (3) set forth special rules and exceptions applicable in the imposition of such premium and excise taxes. Sets f…