,i #aacth ,,congress #b;d ,session ,h4 ,r4 #cihf ,,in ,,the ,,house ,,of ,,representatives ,february #d1 #bjad,mr4 ,thompson of ,california 7for himself1 ,ms4 ,eshoo1 ,ms4 ,matsui1 ,ms4 ,speier1 ,mr4 ,honda1 ,ms4 ,lofgren1 ,mr4 ,farr1 ,mrs4 ,capps1 ,mr4 ,schiff1 ,mr4 ,lowenthal1 ,mr4 ,larson of ,connecticut1 ,ms4 ,esty1 ,mr4 ,israel1 ,mrs4 ,lowey1 ,mr4 ,nadler1 ,ms4 ,clarke of ,new ,york1 ,mr4 ,bishop of ,new ,york1 ,mrs4 ,negrete ,mc,leod1 and ,mr4 ,peters of ,california7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to adjust the phaseout of the health insurance tax credit for geographic variations in the cost-of-living4 #a4 ,short title ,this ,act may be cited as the ,fair ,access to ,health ,care ,act4 #b4 ,phaseout of health insurance tax credit adjusted to take into account geographic variation in the cost-of-living 7a7 ,in general ,section #cf;,b7b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#d7 ,geographic adjustment for cost-of-living 7,a7 ,in general ,in the case of a taxpayer whose principal place of residence for any taxable year is located in a high cost area1 there shall be substituted for each specified amount an amount which bears the same proportion to such specified amount as the ,,spm with respect to such high cost area bears to the national average ,,spm4 7,b7 ,high cost area ,for purposes of this paragraph1 the term high cost area means any metropolitan statistical area or non-metropolitan area the ,,spm for which exceeds the national average ,,spm4 7,c7 ,specified amounts ,for purposes of this paragraph1 the term specified amount means each of the following3 7i7 ,the #djj amount contained in the table in paragraph 7#c77;,a77i74 7ii7 ,the #djj amount contained in subsection 7c77#a77;,a74 7,d7 ,,spm ,for purposes of this paragraph-- 7i7 ,in general ,the term ,,spm means1 with respect to each calendar year1 the ,supplemental ,poverty ,measure as determined by the ,bureau of the ,census4 7ii7 ,national average ,,spm ,the national average ,,spm shall be determined without regard to ,alaska and ,hawaii4 7iii7 ,determination for taxable year based on preceding calendar year ,,spm with respect to any taxable year shall be determined on the basis of the calendar year preceding the calendar year in which the taxable year begins4 7,e7 ,alternative measure of cost-of-living ,if the ,secretary determines that another measure of cost-of-living is more appropriate than the ,,spm for purposes of this paragraph1 the ,secretary shall use such measure in lieu of the ,,spm4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4