,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #cihf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #d1 #bjad,mr4
 ,?ompson ( ,cali=nia 7= himself1 ,ms4  
,e%oo1 ,ms4 ,matsui1 ,ms4 ,spei]1 ,mr4  
,honda1 ,ms4 ,l(gr51 ,mr4 ,f>r1 ,mrs4   
,capps1 ,mr4 ,s*iff1 ,mr4 ,l[5?al1 ,mr4 
,l>son ( ,connecticut1 ,ms4 ,e/y1 ,mr4  
,israel1 ,mrs4 ,l[ey1 ,mr4 ,nadl]1 ,ms4 
,cl>ke ( ,new ,york1 ,mr4 ,bi%op ( ,new 
,york1 ,mrs4 ,negrete ,mc,leod1 & ,mr4  
,pet]s ( ,cali=nia7 introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to adju/ 
! phase\t ( ! heal? insurance tax cr$it 
= geographic v>iations 9 ! co/-(-liv+4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,fair ,access to ,heal? ,c>e ,act4    
#b4 ,phase\t ( heal? insurance tax cr$it
 adju/$ to take into acc\nt geographic  
v>iation 9 ! co/-(-liv+  7a7 ,9 g5]al   
,section #cf;,b7b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#d7 ,geographic

 adju/m5t = co/-(-liv+  7,a7 ,9 g5]al ,9
 ! case ( a taxpay] ^: pr9cipal place ( 
resid5ce = any taxable ye> is locat$ 9 a
 high co/ area1 !re %all be sub/itut$ = 
ea* specifi$ am\nt an am\nt :i* be>s !  
same proportion to su* specifi$ am\nt z 
! ,,spm ) respect to su* high co/ area  
be>s to ! national av]age ,,spm4  7,b7  
,high co/ area ,= purposes ( ?is        
p>agraph1 ! t]m high co/ area means any 
metropolitan /ati/ical area or          
non-metropolitan area ! ,,spm = :i*     
exce$s ! national av]age ,,spm4  7,c7   
,specifi$ am\nts ,= purposes ( ?is      
p>agraph1 ! t]m specifi$ am\nt means ea*
 ( ! foll[+3 7i7 ,! #djj am\nt conta9$ 9
 ! table 9 p>agraph 7#c77;,a77i74  7ii7 
,! #djj am\nt conta9$ 9 subsection      
7c77#a77;,a74  7,d7 ,,spm ,= purposes ( 
?is p>agraph-- 7i7 ,9 g5]al ,! t]m ,,spm
 means1 ) respect to ea* cal5d> ye>1 !  
,supplem5tal ,pov]ty ,measure z det]m9$ 
by ! ,bureau ( ! ,c5sus4  7ii7 ,national
 av]age ,,spm ,! national av]age ,,spm  
%all be det]m9$ )\t reg>d to ,alaska &  

,hawaii4  7iii7 ,det]m9ation = taxable  
ye> bas$ on prec$+ cal5d> ye> ,,spm )   
respect to any taxable ye> %all be      
det]m9$ on ! basis ( ! cal5d> ye> prec$+
 ! cal5d> ye> 9 :i* ! taxable ye> beg9s4
  7,e7 ,alt]native measure ( co/-(-liv+ 
,if ! ,secret>y det]m9es t ano!r measure
 ( co/-(-liv+ is m appropriate ?an !    
,,spm = purposes ( ?is p>agraph1 !      
,secret>y %all use su* measure 9 lieu ( 
! ,,spm4  4  7b7 ,effective date ,!     
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4