,,ii  #aad? ,,congress  #b;d ,session   
,s4 #bgfb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #g1 #bjaf ,mr4  
,coats 7= himself & ,mr4 ,b>rasso7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide = full 
recapture ( ! refundable cr$it = cov]age
 "u a qualifi$ heal? plan 9 ! case (    
individuals :o are n lawfully pres5t 9 !
 ,unit$ ,/ates or :o are inc>c]at$4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,recov]+ ,errone\s ,cr$its f ,outlaws & 
,unlawful ,p]sons ,act ( #bjaf or !     
,,rec\p ,act ( #bjaf4  #b4 ,recapture ( 
refundable cr$it = cov]age "u a qualifi$
 heal? plan  7a7 ,9 g5]al ,subsection   
7e7 ( section #cf;,b ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,recapture ( improp]ly paid advance     
paym5ts ,not)/&+ subsection             
7f77#b77;,b71 if any advance paym5t is  
made "u section #adab ( ! ,pati5t       

,protection & ,af=dable ,c>e ,act = a   
cov]age mon? 9 a taxable ye> ) respect  
to #a or m individuals--  7,a7 :o are n 
lawfully pres5t1 or  7,b7 :o are        
inc>c]at$1 o!r ?an inc>c]ation p5d+ !   
disposition ( *>ges1  ! tax impos$ by   
?is *apt] = ! taxable ye> %all be       
increas$ by ! total am\nt ( su* paym5t  
:i* is attributable to su* individuals4 
,! prec$+ s5t5ce %all apply to a cov]age
 mon? only if ! individual is describ$ 9
 subp>agraph 7,a7 or 7,b7 = ! entire    
mon?4 ,subp>agraph 7,b7 %all apply )\t  
reg>d to :e!r ! individual 0 inc>c]at$  
at ! "t ( enrollm5t 9 ! plan4  4  7b7   
,cl>ification ( treatm5t ( inc>c]at$    
individuals ,subsection 7e7 ( section   
#cf;,b ( ! ,int]nal ,rev5ue ,code (     
#aihf1 z am5d$ by subsection 7a71 is    
am5d$--  7#a7 by /rik+ individuals n    
lawfully pres5t 9 ! head+ & ins]t+ c]ta9
 ineligible individuals1  7#b7 by /rik+ 
,9 g5]al 9 ! head+ ( p>agraph 7#a7 &    
ins]t+ ,individuals n lawfully pres5t1  
7#c7 by r$esignat+ p>agraphs 7#c7 & 7#d7

 z p>agraphs 7#d7 & 7#e71 respectively1 
&  7#d7 by ins]t+ aft] p>agraph 7#b7 !  
foll[+ new p>agraph3  7#c7 ,inc>c]at$   
individuals  7,a7 ,9 g5]al ,if #a or m  
individuals = :om a taxpay] is all[$ a  
d$uction "u section #aea = ! taxable ye>
 7includ+ ! taxpay] or ! taxpay]'s      
sp\se7 are inc>c]at$ 7o!r ?an           
inc>c]ation p5d+ ! disposition ( *>ges7 
dur+ any cov]age mon? 9 su* ye>1 !      
aggregate am\nt ( premiums o!rwise tak5 
into acc\nt "u clauses 7i7 & 7ii7 (     
subsection 7b77#b77;,a7 %all be r$uc$ by
 ! portion 7if any7 ( su* premiums :i*  
is attributable to su* individuals = su*
 mon?4  7,b7 ,report+ ) respect to      
prison] in=mation ,! det]m9ation ( :e!r 
an individual is inc>c]at$ = a cov]age  
mon? %all be bas$ on ! in=mation provid$
 to ! ,secret>y "u section #faaf4  4    
7c7 ,con=m+ am5dm5t ,subp>agraph 7,b7 ( 
section #cf;,b7f77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new clause3  7iii7    
,exception ,= taxpay]s to :om ?is       

subp>agraph does n apply1 see subsection
 7f77#e74  4  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjaf4