#aacth ,,congress  #b;d ,session  ,h4   
,r4 #daah  ,,an ,,act  ,to amend the    
,internal ,revenue ,code of #aihf to    
delay the implementation of the penalty 
for failure to comply with the          
individual health insurance mandate4    
#a4 ,short title ,this ,act may be cited
 as the ,suspending the ,individual     
,mandate ,penalty ,law ,equals ,fairness
 ,act or as the ,,simple ,fairness ,act4
  #b4 ,delay in implementation of       
penalty for failure to comply with      
individual health insurance mandate  7a7
 ,in general ,section #ejjj;,a7c7 of the
 ,internal ,revenue ,code of #aihf is   
amended by adding at the end the        
following new paragraph3  7#e7 ,delay in
 implementation of penalty              
,notwithstanding any other provision of 
this subsection1 the monthly penalty    
amount with respect to any taxpayer for 
any month beginning before ,january #a1 
#bjae1 shall be zero4  4  7b7 ,delay of 
certain phase ins and indexing  7#a7    
,phase in of percentage of income       

limitation ,section #ejjj;,a7c77#b77;,b7
 of such ,code is amended--  7,a7 by    
striking #bjad in clause 7i7 and        
inserting #bjae1 and  7,b7 by striking  
#bjae in clauses 7ii7 and 7iii7 and     
inserting #bjaf4  7#b7 ,phase in of     
applicable dollar amount ,section       
#ejjj;,a7c77#c77;,b7 of such ,code is   
amended--  7,a7 by striking #bjad and   
inserting #bjae1 and  7,b7 by striking  
#bjae 7before amendment by subparagraph 
7,a77 and inserting #bjaf4  7#c7        
,indexing of applicable dollar amount   
,section #ejjj;,a7c77#c77;,d7 of such   
,code is amended--  7,a7 by striking    
#bjaf in the matter preceding clause 7i7
 and inserting #bjag1 and  7,b7 by      
striking #bjae in clause 7ii7 and       
inserting #bjaf4  7#d7 ,indexing of     
exemption based on household income     
,section #ejjj;,a7e77#a77;,d7 of such   
,code is amended--  7,a7 by striking    
#bjad 7before amendment by subparagraph 
7,b77 and inserting #bjae1 and  7,b7 by 
striking #bjac and inserting #bjad4  7c7

 ,effective date ,the amendments made by
 this section shall apply to months     
beginning after ,december #ca1 #bjac4   
,passed the ,house of ,representatives  
,march #e1 #bjad4;,clerk4