H.R. 954 — Introduced in House

I 114th CONGRESS 1st Session H. R. 954 IN THE HOUSE OF REPRESENTATIVES February 12, 2015 Mr. Smith of Nebraska introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to exempt from the individual mandate certain individuals who had coverage under a terminated qualified health plan funded through the Consumer Operated and Oriented Plan (CO–OP) program. 1. Exemption from individual mandate for certain individuals who had coverage under a terminated qualified health plan funded through the Consumer Operated and Oriented Plan (CO–OP) program (a) In general Section 5000A(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Certain individuals previously enrolled in qualified health plans funded through the Consumer Operated and Oriented Plan (CO–OP) program In the case of an applicable individual who was enrolled in a qualified health plan offered by a qualified nonprofit health insurance issuer (as defined in subsection (c) of section 1322 of the Patient Protection and Affordable Care Act (42 U.S.C. 18042)) receiving funds through the Consumer Operated and Oriented Plan program established under such section for such plan and such issuer terminated or otherwise discontinued providing the plan in the area in which the individual resides during a month during a calendar year, the applicable individual for— (A) such month and each subsequent month during such calendar year, or (B) in the case the date of such discontinuance occurs during a month in the last quarter of a calendar year, such month and each subsequent month during such calendar year and the subsequent calendar year. . (b) Effective date The amendment made by subsection (a) shall apply with respect to October 2014 and subsequent months.