To amend the Internal Revenue Code of 1986 to repeal the individual and employer health insurance mandates.

Healthcare Tax Relief and Mandate Repeal Act This bill amends the Internal Revenue Code to repeal the requirements added by the Patient Protection and Affordable Care Act that: (1) individuals purchase and maintain minimum essential health care coverage, and (2) employers who have a workforce of 50 or more full-time employees provide health insurance coverage for their employees.