,,ii  #aae? ,,congress  #a/ ,session    
,s4 #aifg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #ag1 #bjag,mr4 
,cotton 7= himself & ,mr4 ,toomey7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide        
additional exemptions to ! individual   
m&ate1 & = o!r purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,m&ate  
,relief ,act ( #bjag4  #b4              
,modifications to exemption to          
requirem5t to ma9ta9 heal? cov]age  7a7 
,exemption = individuals ) a h\sehold   
income less ?an ! national m$ian & =    
individuals ) excessive premium         
increases ,section #ejjj;,a7e7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ p>agraphs 7#a7 & 7#b7 & ins]t+ 
! foll[+3  7#a7 ,individuals ) h\sehold 
incomes bel[ ! national m$ian ,any      
applicable individual = any mon? if !   
applicable individual has a h\sehold    
income = ! taxable ye> :i* is less ?an !

 national m$ian h\sehold income = ! mo/ 
rec5t cal5d> ye>4  7#b7 ,individuals )  
excessive premium increases ,any        
applicable individual = any mon? dur+ a 
cal5d> ye> if su* applicable individual 
resides 9 a ,/ate 9 :i* ei!r--  7,a7 !  
av]age premium = self-only cov]age = !  
second l[e/ co/ silv] plan )9 ! ,/ate = 
su* cal5d> ye> is m ?an #aj p]c5t great]
 ?an ! av]age premium = self-only       
cov]age = ! second l[e/ co/ silv] plan  
)9 ! ,/ate = ! prec$+ cal5d> ye>1 or    
7,b7 ! av]age premium = family cov]age =
 ! second l[e/ co/ silv] plan )9 ! ,/ate
 = su* cal5d> ye> is m ?an #aj p]c5t    
great] ?an ! av]age premium = family    
cov]age = ! second l[e/ co/ silv] plan  
)9 ! ,/ate = ! prec$+ cal5d> ye>4  4    
7b7 ,additional exemptions ,section     
#ejjj;,a7e7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new p>agraph3  7#f7 ,individuals 
9 areas ) few] ?an #b issu]s (f]+ plans 
on an ex*ange  7,a7 ,9 g5]al ,any       
applicable individual = any p]iod dur+ a

 cal5d> ye> if !re are few] ?an #b heal?
 insurance issu]s (f]+ qualifi$ heal?   
plans on an ,ex*ange = su* p]iod 9 !    
c\nty 9 :i* ! applicable individual     
resides4  7,b7 ,aggregation rules ,=    
purposes ( subp>agraph 7,a71 all heal?  
insurance issu]s treat$ z a s+le employ]
 "u subsection 7a7 or 7b7 ( section #eb1
 or subsection 7m7 or 7o7 ( section     
#dad1 %all be treat$ z a s+le heal?     
insurance issu]4  4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to mon?s beg9n+ aft] ! date ( !   
enactm5t ( ?is ,act4  #c4 ,repeal (     
di/ributions = m$ic9e qualifi$ only if =
 prescrib$ drug or insul9  7a7 ,h,s,as  
,subp>agraph 7,a7 ( section #bbc7;d77#b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ ! la/ s5t5ce4  7b7 ,ar*] 
,m,s,as ,subp>agraph 7,a7 ( section     
#bbj7;d77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ ! la/ s5t5ce4 
7c7 ,heal? flexible sp5d+ arrangem5ts & 
heal? reimbursem5t arrangem5ts ,section 
#ajf ( ! ,int]nal ,rev5ue ,code ( #aihf 

is am5d$ by /rik+ subsection 7f74  7d7  
,effective dates  7#a7 ,di/ributions f  
sav+s acc\nts ,! am5dm5ts made by       
subsections 7a7 & 7b7 %all apply to     
am\nts paid ) respect to taxable ye>s   
beg9n+ aft] ,decemb] #ca1 #bjaf4  7#b7  
,reimbursem5ts ,! am5dm5t made by       
subsection 7c7 %all apply to exp5ses    
incurr$ ) respect to taxable ye>s beg9n+
 aft] ,decemb] #ca1 #bjag4  #d4 ,repeal 
( limitation on heal? flexible sp5d+    
arrangem5ts "u cafet]ia plans  7a7 ,9   
g5]al ,section #abe ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$-- 7#a7 by /rik+ 
subsection 7i72 &  7#b7 by r$esignat+   
subsections 7j71 7k71 & 7l7 z           
subsections 7i71 7j71 & 7k71            
respectively4  7b7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjag4  #e4 ,repeal ( tax on heal? 
sav+s acc\nts  7a7 ,h,s,as ,section     
#bbc7;f77#d77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #bj     
p]c5t & ins]t+ #aj p]c5t4  7b7 ,ar*]    

,m,s,as ,section #bbj7;f77#d77;,a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #bj p]c5t & ins]t+ #ae p]c5t4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to di/ributions  
made aft] ,decemb] #ca1 #bjag4