,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #aag  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #f1 #bjae ,mr4
 ,g>rett introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to repeal ! m&ate t      
individuals pur*ase heal? insurance4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,reclaim+ ,individual ,lib]ty ,act4   
#b4 ,repeal ( individual heal? insurance
 m&ate  7a7 ,9 g5]al ,*apt] #dh ( !     
,int]nal ,rev5ue ,code ( #aihf is h]eby 
repeal$4  7b7 ,con=m+ am5dm5ts to !     
,int]nal ,rev5ue ,code ( #aihf  7#a7    
,section #cf;,b7c77#b77;,b7 ( su* ,code 
is am5d$ to read z foll[s3  7,b7        
,exception = m9imum ess5tial cov]age ,! 
t]m cov]age mon? %all n include any mon?
 ) respect to an individual if = su*    
mon? ! individual is eligible = m9imum  
ess5tial cov]age o!r ?an eligibility =  
cov]age describ$ 9 subsection           
7g77#a77;,c7 7relat+ to cov]age 9 !     
individual m>ket74  4  7#b7 ,section    

#cf;,b7c77#b77;,c77i77,i7 ( su* ,code is
 am5d$ by /rik+ 7z def9$ 9 section      
#ejjj;,a7f77#b774  7#c7 ,section        
#cf;,b7c77#b77;,c77i77,,ii7 ( su* ,code 
is am5d$ by /rik+ 7)9 ! mean+ ( section 
#ejjj;,a7e77#a77;,b774  7#d7 ,section   
#cf;,b7c77#b77;,c77ii7 ( su* ,code is   
am5d$ by /rik+ 7z def9$ 9 section       
#ejjj;,a7f77#b774  7#e7 ,section        
#cf;,b7c77#b7 ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new subp>agraph3 
7,d7 ,requir$ contribution ,= purposes (
 ?is p>agraph--  7i7 ,9 g5]al ! t]m     
requir$ contribution means--  7,i7 9 !  
case ( an individual eligible to pur*ase
 m9imum ess5tial cov]age consi/+ (      
cov]age ?r\gh an                        
eligible-employ]-sponsor$ plan1 !       
portion ( ! annual premium :i* w\ld be  
paid by ! individual 7)\t reg>d to :e!r 
paid ?r\gh sal>y r$uction or o!rwise7 = 
self-only cov]age1 or  7,,ii7 9 ! case (
 an individual eligible only to pur*ase 
m9imum ess5tial cov]age describ$ 9      
subsection 7g77#a77;,c71 ! annual       

premium = ! l[e/ co/ bronze plan        
available 9 ! individual m>ket ?r\gh !  
,ex*ange 9 ! ,/ate 9 ! rat+ area 9 :i* !
 individual resides 7)\t reg>d to :e!r !
 individual pur*as$ a qualifi$ heal?    
plan ?r\gh ! ,ex*ange71 r$uc$ by ! am\nt
 ( ! cr$it all[able "u ?is section = !  
taxable ye> 7det]m9$ z if ! individual 0
 cov]$ by a qualifi$ heal? plan (f]$    
?r\gh ! ,ex*ange = ! entire taxable     
ye>74  7ii7 ,special rules = individuals
 relat$ to employees ,= purposes (      
clause 7i77,i71 if an individual is     
eligible = m9imum ess5tial cov]age ?r\gh
 an employ] by reason ( a relation%ip to
 an employee1 ! det]m9ation "u          
subp>agraph 7,c77i77,,ii7 %all be made  
by ref]5ce to requir$ contribution ( !  
employee4  4  7#f7 ,section #cf;,b ( su*
 ,code is am5d$ by r$esignat+ subsection
 7g7 z subsection 7h7 & by ins]t+ aft]  
subsection 7f7 ! foll[+ new subsection3 
7g7 ,m9imum ess5tial cov]age ,= purposes
 ( ?is section--  7#a7 ,9 g5]al ,! t]m  
m9imum ess5tial cov]age means any ( !   

foll[+3  7,a7 ,gov]nm5t sponsor$        
programs ,cov]age "u--  7i7 ! ,m$ic>e   
program "u "p ,a ( title ,,xviii ( !    
,social ,security ,act1  7ii7 ! ,m$icaid
 program "u title ,,xix ( ! ,social     
,security ,act1  7iii7 ! ,,*ip program  
"u title ,,xxi ( ! ,social ,security    
,act1  7iv7 m$ical cov]age "u *apt] #ee 
( title #aj1 ,unit$ ,/ates ,code1       
includ+ cov]age "u ! ,,tric>e program1  
7v7 a heal? c>e program "u *apt] #ag or 
#ah ( title #ch1 ,unit$ ,/ates ,code1 z 
det]m9$ by ! ,secret>y ( ,vet]ans       
,affairs1 9 coord9ation ) ! ,secret>y ( 
,heal? & ,human ,s]vices & ! ,secret>y1 
7vi7 a heal? plan "u section #bejd7;e7 (
 title #bb1 ,unit$ ,/ates ,code 7relat+ 
to ,peace ,corps volunte]s71 or  7vii7 !
 ,nonappropriat$ ,fund ,heal? ,b5efits  
,program ( ! ,dep>tm5t ( ,def5se1       
e/abli%$ "u section #cdi ( ! ,national  
,def5se ,au?orization ,act = ,fiscal    
,ye> #aiie 7,public ,law #ajc-ccg2 #aj  
,u4,s4,c4 #aehg note74  7,b7            
,employ]-sponsor$ plan ,cov]age "u an   

eligible employ]-sponsor$ plan4  7,c7   
,plans 9 ! individual m>ket ,cov]age "u 
a heal? plan (f]$ 9 ! individual m>ket  
)9 a ,/ate4  7,d7 ,gr&fa!r$ heal? plan  
,cov]age "u a gr&fa!r$ heal? plan4  7,e7
 ,o!r cov]age ,su* o!r heal? b5efits    
cov]age1 su* z a ,/ate heal? b5efits    
risk pool1 z ! ,secret>y ( ,heal? &     
,human ,s]vices1 9 coord9ation ) !      
,secret>y1 recognizes = purposes ( ?is  
subsection4  7#b7 ,eligible             
employ]-sponsor$ plan ,! t]m eligible   
employ]-sponsor$ plan means1 ) respect  
to any employee1 a gr\p heal? plan or   
gr\p heal? insurance cov]age (f]$ by an 
employ] to ! employee :i* is--  7,a7 a  
gov]nm5tal plan 7)9 ! mean+ ( section   
#bgia7;d77#h7 ( ! ,public ,heal? ,s]vice
 ,act71 or  7,b7 any o!r plan or cov]age
 (f]$ 9 ! small or l>ge gr\p m>ket )9 a 
,/ate4  ,su* t]m %all include a gr&fa!r$
 heal? plan describ$ 9 p>agraph         
7#a77;,d7 (f]$ 9 a gr\p m>ket4  7#c7    
,except$ b5efits n treat$ z m9imum      
ess5tial cov]age ,! t]m m9imum ess5tial 

cov]age %all n include heal? insurance  
cov]age :i* consi/s ( cov]age ( except$ 
b5efits--  7,a7 describ$ 9 p>agraph 7#a7
 ( subsection 7c7 ( section #bgia ( !   
,public ,heal? ,s]vice ,act1 or  7,b7   
describ$ 9 p>agraph 7#b71 7#c71 or 7#d7 
( su* subsection if ! b5efits are       
provid$ "u a sep>ate policy1 c]tificate1
 or contract ( insurance4  7#d7         
,individuals resid+ outside ,unit$      
,/ates or resid5ts ( t]ritories ,any    
applicable individual %all be treat$ z  
hav+ m9imum ess5tial cov]age = any      
mon?--  7,a7 if su* mon? occurs dur+ any
 p]iod describ$ 9 subp>agraph 7,a7 or   
7,b7 ( section #iaa7;d77#a7 :i* is      
applicable to ! individual1 or  7,b7 if 
su* individual is a bona fide resid5t ( 
any possession ( ! ,unit$ ,/ates 7z     
det]m9$ "u section #icg7;a77 = su* mon?4
  7#e7 ,insurance-relat$ t]ms ,any t]m  
us$ 9 ?is section :i* is also us$ 9     
title ,i ( ! ,pati5t ,protection &      
,af=dable ,c>e ,act %all h ! same mean+ 
z :5 us$ 9 su* title4  4  7#g7 ,section 

#afb7m77#f77;,c77i77,,ii7 ( su* ,code is
 am5d$ by /rik+ section #ejjj;,a7f7 &   
ins]t+ section #cf;,b7g74  7#h7         
,subsections 7a77#a7 & 7b77#a77;,a7 (   
section #dihj;,h ( su* ,code are ea*    
am5d$ by /rik+ section #ejjj;,a7f77#b7 &
 ins]t+ section #cf;,b7g77#b74  7#i7    
,section #dihj;,i7f77#a77;,b7 ( su*     
,code is am5d$ by /rik+ section         
#ejjj;,a7f7 & ins]t+ section #cf;,b7g74 
7#aj7 ,section #fjee7;e7 ( su* ,code is 
am5d$ by /rik+ section #ejjj;,a7f7 &    
ins]t+ section #cf;,b7g74  7#aa7        
,section #fjef7;b77#b77;,b7 ( su* ,code 
is am5d$ by /rik+ section               
#ejjj;,a7f77#b7 & ins]t+ section        
#cf;,b7g77#b74  7#ab7 ,! table ( *apt]s 
= subtitle ,d ( su* ,code is am5d$ by   
/rik+ ! item relat+ to *apt] #dh4  7c7  
,con=m+ am5dm5ts to o!r laws  7#a7      
,section #bgae7;b77#c77;,g77i7 ( !      
,public ,heal? ,s]vice ,act is am5d$ by 
/rik+ section #ejjj;,a7f7 & ins]t+      
section #cf;,b7g74  7#b7 ,section       
#abea7;a77#d77;,b77ii7 ( ! ,pati5t      

,protection & ,af=dable ,c>e ,act is    
am5d$ by /rik+ section #ejjj;,a7f77#b7 &
 ins]t+ section #cf;,b7g77#b74  7#c7    
,section #acjb7;e77#b77;,b7 ( ! ,pati5t 
,protection & ,af=dable ,c>e ,act is    
am5d$ to read z foll[s3  7,b7 has a     
c]tification 9 effect = any plan ye> "u 
?is title t--  7i7 ! individual's       
requir$ contribution 7det]m9$ on an     
annual basis7 = cov]age = ! mon? exce$s 
#h p]c5t ( su* individual's h\sehold    
income = ! taxable ye> describ$ 9       
section #adab7;b77#a77;,b71 or  7ii7 !  
individual has be5 det]m9$ by !         
,secret>y ( ,heal? & ,human ,s]vices "u 
section #acaa7;d77#d77;,h7 to h suff]$ a
 h>d%ip ) respect to ! capability to    
obta9 cov]age "u a qualifi$ heal? plan4 
4  7#d7 ,section #acjb7;e7 ( ! ,pati5t  
,protection & ,af=dable ,c>e ,act is    
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#d7 ,det]m9ation (          
individual's requir$ contribution &     
h\sehold income ,= purposes ( ?is       
subsection--  7,a7 ,requir$ contribution

 ,! t]m requir$ contribution means--    
7i7 9 ! case ( an individual eligible to
 pur*ase m9imum ess5tial cov]age consi/+
 ( cov]age ?r\gh an                     
eligible-employ]-sponsor$ plan 7z def9$ 
9 section #cf;,b7g77#b7 ( ! ,int]nal    
,rev5ue ,code ( #aihf71 ! portion ( !   
annual premium :i* w\ld be paid by !    
individual 7)\t reg>d to :e!r paid ?r\gh
 sal>y r$uction or o!rwise7 = self-only 
cov]age1 or  7ii7 9 ! case ( an         
individual eligible only to pur*ase     
m9imum ess5tial cov]age describ$ 9      
section #cf;,b7g77#a77;,c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf1 ! annual premium 
= ! l[e/ co/ bronze plan available 9 !  
individual m>ket ?r\gh ! ,ex*ange 9 !   
,/ate 9 ! rat+ area 9 :i* ! individual  
resides 7)\t reg>d to :e!r ! individual 
pur*as$ a qualifi$ heal? plan ?r\gh !   
,ex*ange71 r$uc$ by ! am\nt ( ! cr$it   
all[able "u section #cf;,b ( su* ,code =
 ! taxable ye> 7det]m9$ z if !          
individual 0 cov]$ by a qualifi$ heal?  
plan (f]$ ?r\gh ! ,ex*ange = ! entire   

taxable ye>74  7,b7 ,special rules =    
individuals relat$ to employees ,=      
purposes ( subp>agraph 7,a77i71 if an   
individual is eligible = m9imum ess5tial
 cov]age 7z def9$ 9 section #cf;,b7g7 ( 
! ,int]nal ,rev5ue ,code ( #aihf7 ?r\gh 
an employ] by reason ( a relation%ip to 
an employee1 ! det]m9ation "u p>agraph  
7#b77;,b77i7 %all be made by ref]5ce to 
requir$ contribution ( ! employee4  7,c7
 ,index+ ,9 ! case ( plan ye>s beg9n+ 9 
any cal5d> ye> aft] #bjad1 p>agraph     
7#b77;,b77i7 %all be appli$ by sub/itut+
 = #h p]c5t ! p]c5tage ! ,secret>y (    
,heal? & ,human ,s]vices det]m9es       
reflects ! excess ( ! rate ( premium    
gr[? betwe5 ! prec$+ cal5d> ye> & #bjac 
ov] ! rate ( income gr[? = su* p]iod4   
7,d7 ,h\sehold income ,= purposes (     
p>agraph 7#b77;,b77i71 ! taxpay]'s      
h\sehold income %all be increas$ by any 
exclusion f gross income = any portion (
 ! requir$ contribution made ?r\gh a    
sal>y r$uction arrangem5t4  4  7#e7     
,section #acaa7;d77#d7 ( ! ,pati5t      

,protection & ,af=dable ,c>e ,act is    
am5d$ by /rik+ subp>agraph 7,h7 & by    
r$esignat+ subp>agraphs 7,i71 7,j71 &   
7,k7 z subp>agraphs 7,h71 7,i71 & 7,j71 
respectively4  7#f7 ,section            
#acab7;d77#d7 ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act is am5d$ by /rik+   
section #ejjj;,a7f7 & ins]t+ section    
#cf;,b7g74  7#g7 ,section               
#acca7;e77#a77;,c7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act is    
am5d$--  7,a7 by /rik+ section          
#ejjj;,a7f7 & ins]t+ section #cf;,b7g71 
&  7,b7 by /rik+ section #ejjj;,a7e77#b7
 ( su* ,code & ins]t+ section           
#adaa7;a77#d74  7#h7 ,section           
#accb7;a77#b77;,d7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act is    
am5d$ by /rik+ ,sections #cf;,b1        
#dihj;,h1 & #ejjj;,a & ins]t+ ,sections 
#cf;,b & #dihj;,h4  7#i7 ,section       
#adja7;c77#a77;,a77iii7 ( ! ,pati5t     
,protection & ,af=dable ,c>e ,act is    
am5d$ by /rik+ section #ejjj;,a7f7 &    
ins]t+ section #cf;,b7g74  7#aj7        

,section #adaa7;a7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act is    
am5d$--  7,a7 by add+ & at ! end (      
p>agraph 7#b71  7,b7 by /rik+ sections  
#cf;,b7c77#b77;,c7 & #ejjj;,a7e77#b72 & 
9 p>agraph 7#c7 & ins]t+ section        
#cf;,b7c77#b77;,c741 &  7,c7 by /rik+   
p>agraph 7#d74  7#aa7 ,section          
#adaa7;b77#d77;,c7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act is    
am5d$ by /rik+ section                  
#ejjj;,a7e77#a77;,b7 & ins]t+ section   
#cf;,b7c77#b77;,d74  7#ab7 ,section     
#adaa7;b7 ( ! ,pati5t ,protection &     
,af=dable ,c>e ,act is am5d$ by /rik+   
p>agraph 7#e74  7#ac7 ,section          
#adaa7;e77#d77;,b7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act is    
am5d$ by /rik+ clause 7iv74  7d7        
,effective date ,! am5dm5ts & repeal    
made by ?is section %all apply to       
taxable ye>s end+ aft] ,decemb] #ca1    
#bjac4