,,ii #aaeth ,,congress #ast ,session ,s4 #ahih ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,september #bh1 #bjag,mr4 ,daines introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to retroactively repeal the individual mandate for health insurance4 #a4 ,short title ,this ,act may be cited as the ,repeal and ,refund ,act4 #b4 ,repeal of individual mandate 7a7 ,repeal of requirement ,to maintain minimum essential coverage 7#a7 ,in general ,the ,internal ,revenue ,code of #aihf is amended by striking chapter #dh4 7#b7 ,conforming amendments 7,a7 ,amendments related to the ,internal ,revenue ,code of #aihf 7i7 ,section #cf;,b of the ,internal ,revenue ,code of #aihf is amended by redesignating subsection 7g7 as subsection 7h7 and by inserting after subsection 7g7 the following new subsection3 7g7 ,minimum essential coverage ,for purposes of this section-- 7#a7 ,in general ,the term minimum essential coverage means any of the following3 7,a7 ,government sponsored programs ,coverage under-- 7i7 the ,medicare program under part ,a of title ,,xviii of the ,social ,security ,act1 7ii7 the ,medicaid program under title ,,xix of the ,social ,security ,act1 7iii7 the ,,chip program under title ,,xxi of the ,social ,security ,act1 7iv7 medical coverage under chapter #ee of title #aj1 ,united ,states ,code1 including coverage under the ,,tricare program1 7v7 a health care program under chapter #ag or #ah of title #ch1 ,united ,states ,code1 as determined by the ,secretary of ,veterans ,affairs1 in coordination with the ,secretary of ,health and ,human ,services and the ,secretary1 7vi7 a health plan under section #bejd7;e7 of title #bb1 ,united ,states ,code 7relating to ,peace ,corps volunteers71 or 7vii7 the ,nonappropriated ,fund ,health ,benefits ,program of the ,department of ,defense1 established under section #cdi of the ,national ,defense ,authorization ,act for ,fiscal ,year #aiie 7,public ,law #ajc-ccg2 #aj ,u4,s4,c4 #aehg note74 7,b7 ,employer-sponsored plan ,coverage under an eligible employer-sponsored plan4 7,c7 ,plans in the individual market ,coverage under a health plan offered in the individual market within a ,state4 7,d7 ,grandfathered health plan ,coverage under a grandfathered health plan4 7,e7 ,other coverage ,such other health benefits coverage1 such as a ,state health benefits risk pool1 as the ,secretary of ,health and ,human ,services1 in coordination with the ,secretary1 recognizes for purposes of this subsection4 7#b7 ,eligible employer-sponsored plan ,the term eligible employer-sponsored plan means1 with respect to any employee1 a group health plan or group health insurance coverage offered by an employer to the employee which is-- 7,a7 a governmental plan 7within the meaning of section #bgia7;d77#h7 of the ,public ,health ,service ,act71 or 7,b7 any other plan or coverage offered in the small or large group market within a ,state4 ,such term shall include a grandfathered health plan described in paragraph 7#a77;,d7 offered in a group market4 7#c7 ,excepted benefits not treated as minimum essential coverage ,the term minimum essential coverage shall not include health insurance coverage which consists of coverage of excepted benefits-- 7,a7 described in paragraph 7#a7 of subsection 7c7 of section #bgia of the ,public ,health ,service ,act1 or 7,b7 described in paragraph 7#b71 7#c71 or 7#d7 of such subsection if the benefits are provided under a separate policy1 certificate1 or contract of insurance4 7#d7 ,individuals residing outside united states or residents of territories ,any applicable individual shall be treated as having minimum essential coverage for any month-- 7,a7 if such month occurs during any period described in subparagraph 7,a7 or 7,b7 of section #iaa7;d77#a7 which is applicable to the individual1 or 7,b7 if such individual is a bona fide resident of any possession of the ,united ,states 7as determined under section #icg7;a77 for such month4 7#e7 ,insurance-related terms ,any term used in this section which is also used in title ,i of the ,patient ,protection and ,affordable ,care ,act shall have the same meaning as when used in such title4 4 7ii7 ,section #cf;,b7c77#b77;,b7 of such ,code is amended to read as follows3 7,b7 ,exception for minimum essential coverage ,the term coverage month shall not include any month with respect to an individual if for such month the individual is eligible for minimum essential coverage other than eligibility for coverage described in subsection 7g77#a77;,c7 7relating to coverage in the individual market74 4 7iii7 ,clauses 7i77,i7 and 7ii7 of section #cf;,b7c77#b77;,c7 of such ,code are each amended by striking section #ejjj;,a7f77#b7 and inserting subsection 7g77#b74 7iv7 7,i7 ,subclause 7,,ii7 of section #cf;,b7c77#b77;,c77i7 of such ,code is amended by striking 7within the meaning of section #ejjj;,a7e77#a77;,b774 7,,ii7 ,paragraph 7#b7 of section #cf;,b7c7 of such ,code is amended by adding at the end the following new subparagraph3 7,d7 ,required contribution ,for purposes of subparagraph 7,c77i77,,ii71 the term required contribution means-- 7i7 in the case of an individual eligible to purchase minimum essential coverage consisting of coverage through an eligible employer-sponsored plan1 the portion of the annual premium which would be paid by the individual 7without regard to whether paid through salary reduction or otherwise7 for self-only coverage1 or 7ii7 in the case of an individual eligible only to purchase minimum essential coverage described in subsection 7g77#a77;,c71 the annual premium for the lowest cost bronze plan available in the individual market through the ,exchange in the ,state in the rating area in which the individual resides 7without regard to whether the individual purchased a qualified health plan through the ,exchange71 reduced by the amount of the credit allowable under subsection 7a7 for the taxable year 7determined as if the individual was covered by a qualified health plan offered through the ,exchange for the entire taxable year74 4 7v7 ,section #afb7m77#f77;,c77i7 of such ,code is amended by striking section #ejjj;,a7f7 and inserting section #cf;,b7g74 7vi7 ,subsections 7a77#a7 and 7b77#a7 of section #dihj;,h of such ,code are each amended by striking section #ejjj;,a7f77#b7 and inserting section #cf;,b7g77#b74 7vii7 ,section #dihj;,i7f77#a77;,b7 of such ,code is amended by striking section #ejjj;,a7f7 and inserting section #cf;,b7g74 7viii7 ,section #fjef7;b77#b77;b7 of such ,code is amended by striking section #ejjj;,a7f77#b7 and inserting section #cf;,b7g77#b74 7ix7 ,the table of chapters of the ,internal ,revenue ,code of #aihf is amended by striking the item relating to chapter #dh4 7,b7 ,amendments related to the ,patient ,protection and ,affordable ,care ,act 7i7 ,section #abea7;a77#d77;,b77ii7 of the ,patient ,protection and ,affordable ,care ,act is amended by striking section #ejj;,a7f77#b7 and inserting section #cf;,b7g77#b74 7ii7 ,section #acjb7;e77#b7 of such ,act is amended to read as follows3 7#b7 ,individuals eligible for enrollment ,an individual is described in this paragraph for any plan year if the individual has not attained the age of #cj before the beginning of the plan year4 4 7iii7 ,section #acaa7;d77#d7 of such ,act is amended by striking subparagraph 7,h74 7iv7 ,section #acab7;d77#d7 of such ,act is amended by striking section #ejjj;,a7f7 and inserting section #cf;,b7g74 7v7 ,section #acfc7;e77#a77;,c7 of such ,act is amended-- 7,i7 by striking section #ejjj;,a7f7 and inserting section #cf;,b7g71 and 7,,ii7 by striking or is eligible for an employer-sponsored plan that is not affordable coverage 7as determined under section #ejjj;,a7e77#b7 of such ,code7 and inserting or who is eligible for an employer-sponsored plan and whose household income for the taxable year described in section #adab7;b77#a77;,b7 is less than the amount of gross income specified in section #fjab7;a77#a7 of the ,internal ,revenue ,code of #aihf with respect to the taxpayer4 7vi7 ,section #accb7;a77#b77;,d7 of such ,act is amended by striking #cf;,b1 #dihj;,h1 and #ejjj;,a and inserting #cf;,b and #dihj;,h4 7vii7 ,section #adja7;c77#a77;,a77iii7 of such ,act is amended by striking section #ejjj;,a7f7 and inserting section #cf;,b7g74 7viii7 ,section #adaa7;a7 of such ,act is amended-- 7,i7 by inserting and at the end of paragraph 7#b71 7,,ii7 in paragraph 7#c7-- 7aa7 by striking and section #ejjj;,a7e77#b71 and 7bb7 by striking 1 and and inserting a period1 and 7,,iii7 by striking paragraph 7#d74 7ix7 ,section #adaa7;b77#d77;,c7 of such ,act is amended by striking #ejjj;,a7e77#a77;,b7 and inserting #cf;,b7c77#b77;,d74 7x7 ,section #adaa7;b7 of such ,act is amended by striking paragraph 7#e74 7xi7 ,section #adaa7;e77#d77;,b7 of such ,act is amended by striking clause 7iv74 7,c7 ,other conforming amendments ,section #bgae7;b77#c77;,g77i7 of the ,public ,health ,service ,act is amended by striking section #ejjj;,a7f7 and inserting section #cf;,b7g74 7#c7 ,effective date ,the amendments made by this subsection shall apply to taxable years beginning after ,december #ca1 #bjac4 7b7 ,repeal of reporting of health insurance coverage 7#a7 ,in general ,part ,,iii of subchapter ,a of chapter #fa of the ,internal ,revenue ,code of #aihf is amended by striking subpart ,d4 7#b7 ,conforming amendments 7,a7 ,section #fjef7;d7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7d7 ,coordination with other requirements ,to the maximum extent feasible1 the ,secretary may provide that any return or statement required to be provided under this section may be provided as part of any return or statement required under section #fjea4 4 7,b7 ,section #fgbd7;d77#a77;,b7 of such ,code is amended by inserting or at the end of clause 7xxiii71 by striking clause 7xxiv71 and by redesignating clause 7xxv7 as clause 7xxiv74 7,c7 ,section #fgbd7;d77#b7 of such ,code is amended by inserting or at the end of subparagraph 7,,ff71 by striking subparagraph 7,,gg71 and by redesignating subparagraph 7,,hh7 as subparagraph 7,,gg74 7,d7 ,subsection 7c7 of section #aejb of the ,patient ,protection and ,affordable ,care ,act is repealed4 7,e7 ,the table of subparts for part ,,iii of subchapter ,a of chapter #fa of the ,internal ,revenue ,code of #aihf is amended by striking the item relating to subpart ,d4 7#c7 ,effective date ,the amendments made by this subsection shall apply to calendar years beginning after ,december #ca1 #bjac4 7c7 ,taxpayer refund program 7#a7 ,in general ,the ,secretary of the ,treasury shall implement a program under which taxpayers who have paid a penalty under section #ejjj;,a of the ,internal ,revenue ,code of #aihf for any taxable year receive #a payment in refund of all such penalties paid1 without regard to whether or not an amended return is filed4 ,such payment shall be made not later than ,april #ae1 #bjah4 7#b7 ,waiver of statute of limitations ,solely for purposes of claiming the refund under paragraph 7#a71 the period prescribed by section #feaa7;a7 of the ,internal ,revenue ,code of #aihf with respect to any payment of a penalty under section #ejjj;,a shall be extended until the date prescribed by law 7including extensions7 for filing the return of tax for the taxable year that includes ,december #ca1 #bjag4