,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #efb  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ac1 #bjag,mr4
 ,mess] introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to flatl9e ! individual  
m&ate p5alty4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,obamac>e ,regressive  
,tax ,relief ,act4  #b4 ,flatl9+ !      
individual m&ate p5alty  7a7 ,p]c5tage (
 income ,section #ejjj;,a7c77#b77;,b7 ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ to read z foll[s3  7,b7 ,p]c5tage 
( income ,an am\nt equal to #a p]c5t ( !
 excess ( ! taxpay]'s h\sehold income = 
! taxable ye> ov] ! am\nt ( gross income
 specifi$ 9 section #fjab7;a77#a7 )     
respect to ! taxpay] = ! taxable ye>4  4
  7b7 ,applicable doll> am\nt ,section  
#ejjj;,a7c77#c7 ( su* ,code is am5d$--  
7#a7 by /rik+ subp>agraphs 7,b7 & 7,d71 
7#b7 by r$esignat+ subp>agraph 7,c7 z   
subp>agraph 7,b71 &  7#c7 by am5d+      
subp>agraph 7,a7 to read z foll[s3  7,a7

 ,9 g5]al ,except z provid$ 9           
subp>agraph 7,b71 ! applicable doll>    
am\nt is #ie4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s end+ aft] ! date ( !   
enactm5t ( ?is ,act4