,,ii  #aae? ,,congress  #a/ ,session    
,s4 #ahih  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bh1         
#bjag,mr4 ,da9es introduc$ ! foll[+     
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 retroactively repeal ! individual m&ate
 = heal? insurance4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,repeal &     
,refund ,act4  #b4 ,repeal ( individual 
m&ate  7a7 ,repeal ( requirem5t ,to     
ma9ta9 m9imum ess5tial cov]age  7#a7 ,9 
g5]al ,! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by /rik+ *apt] #dh4  7#b7      
,con=m+ am5dm5ts  7,a7 ,am5dm5ts relat$ 
to ! ,int]nal ,rev5ue ,code ( #aihf  7i7
 ,section #cf;,b ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by r$esignat+    
subsection 7g7 z subsection 7h7 & by    
ins]t+ aft] subsection 7g7 ! foll[+ new 
subsection3  7g7 ,m9imum ess5tial       
cov]age ,= purposes ( ?is section-- 7#a7
 ,9 g5]al ,! t]m m9imum ess5tial cov]age
 means any ( ! foll[+3  7,a7 ,gov]nm5t  

sponsor$ programs ,cov]age "u-- 7i7 !   
,m$ic>e program "u "p ,a ( title ,,xviii
 ( ! ,social ,security ,act1  7ii7 !    
,m$icaid program "u title ,,xix ( !     
,social ,security ,act1  7iii7 ! ,,*ip  
program "u title ,,xxi ( ! ,social      
,security ,act1  7iv7 m$ical cov]age "u 
*apt] #ee ( title #aj1 ,unit$ ,/ates    
,code1 includ+ cov]age "u ! ,,tric>e    
program1  7v7 a heal? c>e program "u    
*apt] #ag or #ah ( title #ch1 ,unit$    
,/ates ,code1 z det]m9$ by ! ,secret>y (
 ,vet]ans ,affairs1 9 coord9ation ) !   
,secret>y ( ,heal? & ,human ,s]vices & !
 ,secret>y1  7vi7 a heal? plan "u       
section #bejd7;e7 ( title #bb1 ,unit$   
,/ates ,code 7relat+ to ,peace ,corps   
volunte]s71 or  7vii7 ! ,nonappropriat$ 
,fund ,heal? ,b5efits ,program ( !      
,dep>tm5t ( ,def5se1 e/abli%$ "u section
 #cdi ( ! ,national ,def5se             
,au?orization ,act = ,fiscal ,ye> #aiie 
7,public ,law #ajc-ccg2 #aj ,u4,s4,c4   
#aehg note74  7,b7 ,employ]-sponsor$    
plan ,cov]age "u an eligible            

employ]-sponsor$ plan4  7,c7 ,plans 9 ! 
individual m>ket ,cov]age "u a heal?    
plan (f]$ 9 ! individual m>ket )9 a     
,/ate4  7,d7 ,gr&fa!r$ heal? plan       
,cov]age "u a gr&fa!r$ heal? plan4  7,e7
 ,o!r cov]age ,su* o!r heal? b5efits    
cov]age1 su* z a ,/ate heal? b5efits    
risk pool1 z ! ,secret>y ( ,heal? &     
,human ,s]vices1 9 coord9ation ) !      
,secret>y1 recognizes = purposes ( ?is  
subsection4  7#b7 ,eligible             
employ]-sponsor$ plan ,! t]m eligible   
employ]-sponsor$ plan means1 ) respect  
to any employee1 a gr\p heal? plan or   
gr\p heal? insurance cov]age (f]$ by an 
employ] to ! employee :i* is--  7,a7 a  
gov]nm5tal plan 7)9 ! mean+ ( section   
#bgia7;d77#h7 ( ! ,public ,heal? ,s]vice
 ,act71 or  7,b7 any o!r plan or cov]age
 (f]$ 9 ! small or l>ge gr\p m>ket )9 a 
,/ate4  ,su* t]m %all include a gr&fa!r$
 heal? plan describ$ 9 p>agraph         
7#a77;,d7 (f]$ 9 a gr\p m>ket4  7#c7    
,except$ b5efits n treat$ z m9imum      
ess5tial cov]age ,! t]m m9imum ess5tial 

cov]age %all n include heal? insurance  
cov]age :i* consi/s ( cov]age ( except$ 
b5efits-- 7,a7 describ$ 9 p>agraph 7#a7 
( subsection 7c7 ( section #bgia ( !    
,public ,heal? ,s]vice ,act1 or  7,b7   
describ$ 9 p>agraph 7#b71 7#c71 or 7#d7 
( su* subsection if ! b5efits are       
provid$ "u a sep>ate policy1 c]tificate1
 or contract ( insurance4  7#d7         
,individuals resid+ outside unit$ /ates 
or resid5ts ( t]ritories ,any applicable
 individual %all be treat$ z hav+ m9imum
 ess5tial cov]age = any mon?-- 7,a7 if  
su* mon? occurs dur+ any p]iod describ$ 
9 subp>agraph 7,a7 or 7,b7 ( section    
#iaa7;d77#a7 :i* is applicable to !     
individual1 or  7,b7 if su* individual  
is a bona fide resid5t ( any possession 
( ! ,unit$ ,/ates 7z det]m9$ "u section 
#icg7;a77 = su* mon?4  7#e7             
,insurance-relat$ t]ms ,any t]m us$ 9   
?is section :i* is also us$ 9 title ,i (
 ! ,pati5t ,protection & ,af=dable ,c>e 
,act %all h ! same mean+ z :5 us$ 9 su* 
title4  4  7ii7 ,section                

#cf;,b7c77#b77;,b7 ( su* ,code is am5d$ 
to read z foll[s3  7,b7 ,exception =    
m9imum ess5tial cov]age ,! t]m cov]age  
mon? %all n include any mon? ) respect  
to an individual if = su* mon? !        
individual is eligible = m9imum ess5tial
 cov]age o!r ?an eligibility = cov]age  
describ$ 9 subsection 7g77#a77;,c7      
7relat+ to cov]age 9 ! individual       
m>ket74  4  7iii7 ,clauses 7i77,i7 &    
7ii7 ( section #cf;,b7c77#b77;,c7 ( su* 
,code are ea* am5d$ by /rik+ section    
#ejjj;,a7f77#b7 & ins]t+ subsection     
7g77#b74  7iv7 7,i7 ,subclause 7,,ii7 ( 
section #cf;,b7c77#b77;,c77i7 ( su*     
,code is am5d$ by /rik+ 7)9 ! mean+ (   
section #ejjj;,a7e77#a77;,b774  7,,ii7  
,p>agraph 7#b7 ( section #cf;,b7c7 ( su*
 ,code is am5d$ by add+ at ! end !      
foll[+ new subp>agraph3  7,d7 ,requir$  
contribution ,= purposes ( subp>agraph  
7,c77i77,,ii71 ! t]m requir$            
contribution means-- 7i7 9 ! case ( an  
individual eligible to pur*ase m9imum   
ess5tial cov]age consi/+ ( cov]age ?r\gh

 an eligible employ]-sponsor$ plan1 !   
portion ( ! annual premium :i* w\ld be  
paid by ! individual 7)\t reg>d to :e!r 
paid ?r\gh sal>y r$uction or o!rwise7 = 
self-only cov]age1 or  7ii7 9 ! case (  
an individual eligible only to pur*ase  
m9imum ess5tial cov]age describ$ 9      
subsection 7g77#a77;,c71 ! annual       
premium = ! l[e/ co/ bronze plan        
available 9 ! individual m>ket ?r\gh !  
,ex*ange 9 ! ,/ate 9 ! rat+ area 9 :i* !
 individual resides 7)\t reg>d to :e!r !
 individual pur*as$ a qualifi$ heal?    
plan ?r\gh ! ,ex*ange71 r$uc$ by ! am\nt
 ( ! cr$it all[able "u subsection 7a7 = 
! taxable ye> 7det]m9$ z if ! individual
 0 cov]$ by a qualifi$ heal? plan (f]$  
?r\gh ! ,ex*ange = ! entire taxable     
ye>74  4  7v7 ,section                  
#afb7m77#f77;,c77i7 ( su* ,code is am5d$
 by /rik+ section #ejjj;,a7f7 & ins]t+  
section #cf;,b7g74  7vi7 ,subsections   
7a77#a7 & 7b77#a7 ( section #dihj;,h (  
su* ,code are ea* am5d$ by /rik+ section
 #ejjj;,a7f77#b7 & ins]t+ section       

#cf;,b7g77#b74  7vii7 ,section          
#dihj;,i7f77#a77;,b7 ( su* ,code is     
am5d$ by /rik+ section #ejjj;,a7f7 &    
ins]t+ section #cf;,b7g74  7viii7       
,section #fjef7;b77#b77;b7 ( su* ,code  
is am5d$ by /rik+ section               
#ejjj;,a7f77#b7 & ins]t+ section        
#cf;,b7g77#b74  7ix7 ,! table ( *apt]s (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ ! item relat+ to *apt]   
#dh4  7,b7 ,am5dm5ts relat$ to ! ,pati5t
 ,protection & ,af=dable ,c>e ,act  7i7 
,section #abea7;a77#d77;,b77ii7 ( !     
,pati5t ,protection & ,af=dable ,c>e    
,act is am5d$ by /rik+ section          
#ejj;,a7f77#b7 & ins]t+ section         
#cf;,b7g77#b74  7ii7 ,section           
#acjb7;e77#b7 ( su* ,act is am5d$ to    
read z foll[s3  7#b7 ,individuals       
eligible = enrollm5t ,an individual is  
describ$ 9 ?is p>agraph = any plan ye>  
if ! individual has n atta9$ ! age ( #cj
 be=e ! beg9n+ ( ! plan ye>4  4  7iii7  
,section #acaa7;d77#d7 ( su* ,act is    
am5d$ by /rik+ subp>agraph 7,h74  7iv7  

,section #acab7;d77#d7 ( su* ,act is    
am5d$ by /rik+ section #ejjj;,a7f7 &    
ins]t+ section #cf;,b7g74  7v7 ,section 
#acfc7;e77#a77;,c7 ( su* ,act is am5d$--
 7,i7 by /rik+ section #ejjj;,a7f7 &    
ins]t+ section #cf;,b7g71 &  7,,ii7 by  
/rik+ or is eligible = an               
employ]-sponsor$ plan t is n af=dable   
cov]age 7z det]m9$ "u section           
#ejjj;,a7e77#b7 ( su* ,code7 & ins]t+ or
 :o is eligible = an employ]-sponsor$   
plan & ^: h\sehold income = ! taxable   
ye> describ$ 9 section                  
#adab7;b77#a77;,b7 is less ?an ! am\nt (
 gross income specifi$ 9 section        
#fjab7;a77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf ) respect to ! taxpay]4  7vi7  
,section #accb7;a77#b77;,d7 ( su* ,act  
is am5d$ by /rik+ #cf;,b1 #dihj;,h1 &   
#ejjj;,a & ins]t+ #cf;,b & #dihj;,h4    
7vii7 ,section #adja7;c77#a77;,a77iii7 (
 su* ,act is am5d$ by /rik+ section     
#ejjj;,a7f7 & ins]t+ section #cf;,b7g74 
7viii7 ,section #adaa7;a7 ( su* ,act is 
am5d$-- 7,i7 by ins]t+ & at ! end (     

p>agraph 7#b71  7,,ii7 9 p>agraph 7#c7--
 7aa7 by /rik+ & section                
#ejjj;,a7e77#b71 &  7bb7 by /rik+ 1 & & 
ins]t+ a p]iod1 &  7,,iii7 by /rik+     
p>agraph 7#d74  7ix7 ,section           
#adaa7;b77#d77;,c7 ( su* ,act is am5d$  
by /rik+ #ejjj;,a7e77#a77;,b7 & ins]t+  
#cf;,b7c77#b77;,d74  7x7 ,section       
#adaa7;b7 ( su* ,act is am5d$ by /rik+  
p>agraph 7#e74  7xi7 ,section           
#adaa7;e77#d77;,b7 ( su* ,act is am5d$  
by /rik+ clause 7iv74  7,c7 ,o!r con=m+ 
am5dm5ts ,section #bgae7;b77#c77;,g77i7 
( ! ,public ,heal? ,s]vice ,act is am5d$
 by /rik+ section #ejjj;,a7f7 & ins]t+  
section #cf;,b7g74  7#c7 ,effective date
 ,! am5dm5ts made by ?is subsection %all
 apply to taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjac4  7b7 ,repeal (     
report+ ( heal? insurance cov]age  7#a7 
,9 g5]al ,"p ,,iii ( sub*apt] ,a ( *apt]
 #fa ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by /rik+ subp>t ,d4  7#b7      
,con=m+ am5dm5ts  7,a7 ,section         
#fjef7;d7 ( ! ,int]nal ,rev5ue ,code (  

#aihf is am5d$ to read z foll[s3  7d7   
,coord9ation ) o!r requirem5ts ,to !    
maximum ext5t feasible1 ! ,secret>y may 
provide t any return or /atem5t requir$ 
to be provid$ "u ?is section may be     
provid$ z "p ( any return or /atem5t    
requir$ "u section #fjea4  4  7,b7      
,section #fgbd7;d77#a77;,b7 ( su* ,code 
is am5d$ by ins]t+ or at ! end ( clause 
7xxiii71 by /rik+ clause 7xxiv71 & by   
r$esignat+ clause 7xxv7 z clause 7xxiv74
  7,c7 ,section #fgbd7;d77#b7 ( su*     
,code is am5d$ by ins]t+ or at ! end (  
subp>agraph 7,,ff71 by /rik+ subp>agraph
 7,,gg71 & by r$esignat+ subp>agraph    
7,,hh7 z subp>agraph 7,,gg74  7,d7      
,subsection 7c7 ( section #aejb ( !     
,pati5t ,protection & ,af=dable ,c>e    
,act is repeal$4  7,e7 ,! table (       
subp>ts = "p ,,iii ( sub*apt] ,a ( *apt]
 #fa ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by /rik+ ! item relat+ to      
subp>t ,d4  7#c7 ,effective date ,!     
am5dm5ts made by ?is subsection %all    
apply to cal5d> ye>s beg9n+ aft]        

,decemb] #ca1 #bjac4  7c7 ,taxpay]      
refund program  7#a7 ,9 g5]al ,!        
,secret>y ( ! ,treasury %all implem5t a 
program "u :i* taxpay]s :o h paid a     
p5alty "u section #ejjj;,a ( ! ,int]nal 
,rev5ue ,code ( #aihf = any taxable ye> 
receive #a paym5t 9 refund ( all su*    
p5alties paid1 )\t reg>d to :e!r or n an
 am5d$ return is fil$4 ,su* paym5t %all 
be made n lat] ?an ,april #ae1 #bjah4   
7#b7 ,waiv] ( /atute ( limitations      
,solely = purposes ( claim+ ! refund "u 
p>agraph 7#a71 ! p]iod prescrib$ by     
section #feaa7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf ) respect to any paym5t ( 
a p5alty "u section #ejjj;,a %all be    
ext5d$ until ! date prescrib$ by law    
7includ+ ext5sions7 = fil+ ! return (   
tax = ! taxable ye> t includes ,decemb] 
#ca1 #bjag4