,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #bcjf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ac1 #bjae ,mr4  
,gro?man introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,en]gy & ,comm]ce1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to elim9ate !     
m>riage p5alty 91 & r$uce ! eligibility 
limitation on1 ! tax cr$it = heal?      
insurance premiums4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,obamac>e     
,m>riage ,p5alty ,elim9ation ,act4  #b4 
,elim9ation ( m>riage p5alty 9 heal?    
insurance premium tax cr$it  7a7 ,9     
g5]al ,section #cf;,b7d7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,elim9ation ( m>riage p5alty ,9 ! case (
 a jo9t return-- 7,a7 ,cr$it det]m9$    
sep>ately ) respect to ea* sp\se ,!     

cr$it all[$ "u ?is section %all be sum (
 ! two cr$its det]m9$ "u ?is section    
sep>ately ) respect to ea* sp\se 7z     
provid$ "u ?is subp>agraph74  7,b7      
,treatm5t ( income ( sp\ses  7i7 ,9     
g5]al ,except z provid$ 9 clause 7ii71  
ea* sp\se %all take into acc\nt ! income
 ( su* sp\se = purposes ( ?is section4  
7ii7 ,income split n to result 9        
ineligibility = cr$it = ei!r sp\se ,if--
  7,i7 ! pov]ty l9e ) respect to a sp\se
 7det]m9$ aft] application ( ?is        
p>agraph b )\t reg>d to ?is clause7     
exce$s ! income tak5 into acc\nt by su* 
sp\se = purposes ( ?is section 7z s     
det]m9$71 &  7,,ii7 ! income tak5 into  
acc\nt by ! o!r sp\se = purposes ( ?is  
section 7z s det]m9$7 exce$s ! sum ( !  
pov]ty l9e ) respect to su* o!r sp\se 7z
 s det]m9$7 plus ! excess describ$ 9    
subclause 7,i71  ! excess describ$ 9    
subclause 7,i7 %all be tak5 into acc\nt 
z income ( ! sp\se ref]r$ to 9 subclause
 7,i7 & n z income ( ! sp\se ref]r$ to 9
 subclause 7,,ii74  7,c7 ,treatm5t (    

dep5d5ts  7i7 ,9 g5]al ,except z provid$
 9 clause 7ii71 dep5d5ts ( ! taxpay]    
%all be allocat$ betwe5 ! two sp\ses at 
! election ( ! taxpay]4 ,= purposes (   
det]m9+ ! family size involv$ & h\sehold
 income ) respect to ea* sp\se1 only su*
 sp\se & ! dep5d5ts allocat$ to su*     
sp\se "u ?is subp>agraph %all be tak5   
into acc\nt  7ii7 ,limitation on taxpay]
 allocation ,! numb] ( dep5d5ts allocat$
 to a sp\se "u clause 7i7 _c exce$ !    
numb] ( dep5d5ts allocat$ to ! o!r sp\se
 by m ?an #a dep5d5t4  7,d7 ,treatm5t ( 
premiums ,to ! ext5t t ! am\nt ( any    
mon?ly premium is det]m9$ sep>ately )   
respect to ei!r sp\se or any dep5d5t ( !
 taxpay]1 su* premium %all be tak5 into 
acc\nt by su* sp\se or ! sp\se to :i*   
su* dep5d5t is allocat$ "u subp>agraph  
7,c74 ,9 ! case ( any mon?ly premium :i*
 is n s sep>ately det]m9$1 su* premium  
may be allocat$ betwe5 ! two sp\ses at !
 election ( ! taxpay]4  4  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      

beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,r$uction 9 pov]ty l9e       
eligibility limitation = heal? insurance
 premium tax cr$it  7a7 ,am5dm5ts to !  
,int]nal ,rev5ue ,code ( #aihf  7#a7 ,9 
g5]al ,section #cf;,b7c77#a77;,a7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #djj p]c5t & ins]t+ !          
applicable p]c5tage4  7#b7 ,applicable  
p]c5tage ,section #cf;,b7c77#a7 ( su*   
,code is am5d$ by r$esignat+            
subp>agraphs 7,b71 7,c71 & 7,d7 z       
subp>agraphs 7,c71 7,d71 & 7,e71        
respectively1 & by ins]t+ aft]          
subp>agraph 7,a7 ! foll[+ new           
subp>agraph3  7,b7 ,applicable p]c5tage 
,! t]m applicable p]c5tage means su*    
p]c5tage z ! ,secret>y1 aft]            
consultation ) ! ,secret>y ( ,heal? &   
,human ,s]vices1 det]m9es w result 9 a  
comb9ation ( increas$ ,f$]al rev5ues &  
r$uc$ ,f$]al outlays :i* is equal to !  
comb9ation ( r$uc$ ,f$]al rev5ues &     
increas$ ,f$]al outlays z a result ( !  
am5dm5ts made by section #b ( !         

,obamac>e ,m>riage ,p5alty ,elim9ation  
,act4  4  7#c7 ,con=m+ am5dm5ts  7,a7   
,section #cf;,b7b77#c77;,a77i7 ( su*    
,code is am5d$ by ins]t+ & subsection   
7c77#a77;,a7 aft] ,except z provid$ 9   
clause 7ii74  7,b7 ,section             
#cf;,b7f77#b77;,b77i7 ( su* ,code is    
am5d$ by /rik+ #djj p]c5t & ins]t+ !    
applicable p]c5tage 7z def9$ 9          
subsection 7c77#a77;,b774  7#d7         
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to taxable ye>s   
beg9n+ aft] ,decemb] #ca1 #bjae4  7b7   
,am5dm5ts to ! ,pati5t ,protection &    
,af=dable ,c>e ,act  7#a7 ,9 g5]al      
,section #adjb7;b77#b7 ( ! ,pati5t      
,protection & ,af=dable ,c>e ,act is    
am5d$ by /rik+ #djj p]c5t & ins]t+ !    
applicable p]c5tage 7z def9$ 9 section  
#cf;,b7c77#a77;,b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf74  7#b7 ,con=m+ am5dm5ts  
7,a7 ,section #adjb7;c77#a77;,a7 ( su*  
,act is am5d$ by /rik+ ,! r$uction &    
ins]t+ ,except z provid$ 9 subsection   
7b77#b71 ! r$uction4  7,b7 ,section     

#adjb7;c77#a77;,b77i7 ( su* ,act is     
am5d$ by /rik+ ,! ,secret>y & ins]t+    
,except z provid$ 9 subsection 7b77#b71 
! ,secret>y4  7#c7 ,effective date ,!   
am5dm5ts made by ?is subsection %all    
apply to mon?s beg9n+ aft] ,decemb] #ca1
 #bjae4