,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #efb  ,,in ,,the ,,house ,,of   
,,representatives  ,january #ac1        
#bjag,mr4 ,messer introduced the        
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to flatline the         
individual mandate penalty4  #a4 ,short 
title ,this ,act may be cited as the    
,obamacare ,regressive ,tax ,relief     
,act4  #b4 ,flatlining the individual   
mandate penalty  7a7 ,percentage of     
income ,section #ejjj;,a7c77#b77;,b7 of 
the ,internal ,revenue ,code of #aihf is
 amended to read as follows3  7,b7      
,percentage of income ,an amount equal  
to #a percent of the excess of the      
taxpayer's household income for the     
taxable year over the amount of gross   
income specified in section             
#fjab7;a77#a7 with respect to the       
taxpayer for the taxable year4  4  7b7  
,applicable dollar amount ,section      
#ejjj;,a7c77#c7 of such ,code is        

amended--  7#a7 by striking             
subparagraphs 7,b7 and 7,d71  7#b7 by   
redesignating subparagraph 7,c7 as      
subparagraph 7,b71 and  7#c7 by amending
 subparagraph 7,a7 to read as follows3  
7,a7 ,in general ,except as provided in 
subparagraph 7,b71 the applicable dollar
 amount is #ie4  4  7c7 ,effective date 
,the amendments made by this section    
shall apply to taxable years ending     
after the date of the enactment of this 
,act4