,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bajf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #aa1 #bjad ,mrs4  
,fis*] 7= h]self1 ,ms4 ,ayotte1 ,mr4    
,b>rasso1 ,mr4 ,boozman1 ,mr4 ,coats1   
,mr4 ,co*ran1 ,mr4 ,inh(e1 ,mr4         
,johanns1 ,mr4 ,rob]ts1 ,mr4 ,vitt]1    
,mr4 ,wick]1 & ,mr4 ,johnson (          
,wiscons97 introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to provide t !   
individual heal? insurance m&ate n apply
 until ! employ] heal? insurance m&ate  
is en=c$ )\t exceptions4  #a4  ,%ort    
title  ,?is ,act may be cit$ z ! ,free+ 
,am]icans f ,inequitable ,requirem5ts   
,act ( #bjad or ! ,,fair ,act ( #bjad 4 
#b4  ,f9d+s2 purpose  7a7  ,f9d+s       
,congress f9ds ! foll[+3  7#a7 ,s9ce !  
passage ( ! ,pati5t ,protection &       
,af=dable ,c>e ,act 7h]eaft] ref]r$ to z
 ,,ppaca71 ! ,adm9i/ration--?r\gh !     
,dep>tm5t ( ,heal? & ,human ,s]vices & !
 ,dep>tm5t ( ! ,treasury--has           

unilat]ally delay$ or *ang$ ,,ppaca at  
lea/ eighte5 times4  7#b7 ,on ,july #b1 
#bjac1 ! ,adm9i/ration delay$ until     
#bjae ! ,,ppaca requirem5t t employ]s ) 
at lea/ #ej full-"t equival5t employees 
provide heal? cov]age = _! full-"t      
work]s or risk pay+ a p5alty to !       
,int]nal ,rev5ue ,s]vice4  7#c7 ,on     
,febru>y #aj1 #bjad1 ! ,adm9i/ration    
once aga9 delay$ ! ,,ppaca requirem5t   
until #bjaf = employ]s ) betwe5 #ej &   
#ii full-"t equival5t employees to      
provide qualifi$ heal? insurance to _!  
employees4  7#d7 ,! ,adm9i/ration lacks 
! au?ority to unilat]ally *ange         
/atutorily def9$ dates 9 ord] to delay !
 implem5tation ( any provision (        
,,ppaca4  7#e7 ,if ! ,adm9i/ration      
cont9ues to susp5d ! p5alties =         
bus9esses abs5t any /atutory au?ority1  
!n ! p5alties = all ,am]icans %\ld be   
susp5d$ on ! basis ( fundam5tal         
fairness4  7b7  ,purpose  ,! purpose (  
?is ,act is to require ! susp5sion ( !  
en=cem5t ( p5alties associat$ ) !       

individual m&ate %\ld ! ,adm9i/ration   
unilat]ally ann\nce a susp5sion ( !     
en=cem5t ( p5alties = any compon5t ( !  
employ] m&ate4  #c4  ,individual heal?  
insurance m&ate delay$ until employ]    
heal? insurance m&ate en=c$ )\t         
exceptions  7a7  ,9 g5]al  ,section     
#ejjj;,a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new subsection3  7h7  ,delay until     
employ] heal? insurance m&ate en=c$ )\t 
exceptions  ,?is section %all n apply ) 
respect to any mon? :i* beg9s be=e !    
date on :i* ! ,secret>y submits to      
,congress a c]tification t section      
#dihj;,h is be+ appli$ & adm9i/]$ )\t   
any adm9i/ratively creat$ exceptions4  4
  7b7  ,effective date  ,! am5dm5t made 
by ?is section %all apply to mon?s      
beg9n+ aft] ,decemb] #ca1 #bjac4