,,ii  #aaeth ,,congress  #ast ,session  
,s4 #gfa  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #bi1 #bjag   
,mr4 ,alexander 7for himself and ,mr4   
,corker7 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 allow individuals to receive a 
premium assistance credit for insurance 
not purchased on an ,exchange1 and for  
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,health ,care  
,options ,act of #bjag4  #b4 ,premium   
assistance credit allowed for insurance 
outside an ,exchange  7a7 ,in general   
,section #cf;,b of the ,internal        
,revenue ,code of #aihf is amended by   
redesignating subsection 7g7 as         
subsection 7h7 and by inserting after   
subsection 7f7 the following new        
subsection3  7g7 ,special rules relating
 to certain off-,exchange plans  7#a7   
,in general ,in the case of a taxpayer  
described in paragraph 7#b7 who is      

covered1 or whose spouse or dependent is
 covered1 by a plan described in        
paragraph 7#c7 for a coverage month     
beginning after ,december #ca1 #bjag1   
and before ,january #a1 #bjbj1 this     
section shall be applied with the       
following modifications3  7,a7 ,such    
plan shall be treated as a qualified    
health plan4  7,b7 ,subparagraph 7,a7 of
 subsection 7b77#b7 shall be applied    
without regard to so much of such       
subparagraph as follows of the taxpayer 
and precedes 1 or4  7,c7 ,clause 7i7 of 
subsection 7b77#c77;,b7 shall be applied
 by substituting through an ,exchange   
for through the same ,exchange through  
which the qualified health plans taken  
into account under paragraph 7#b77;,a7  
were offered4  7,d7 ,clause 7i7 of      
subsection 7c77#b77;,a7 shall be applied
 without regard to so much of such      
clause as follows 7b77#b77;,a7 and      
precedes 1 and4  7,e7 ,subsection       
7d77#c77;,b7 shall be applied without   
regard to through an ,exchange4  7#b7   

,taxpayer described ,for purposes of    
this subsection1 a taxpayer is described
 in this paragraph if the taxpayer      
resides in a rating area or county in   
which the ,secretary of ,health and     
,human ,services certifies that no      
qualified health plans are offered      
through an ,exchange established under  
,section #acaa of the ,patient          
,protection and ,affordable ,care ,act4 
7#c7 ,plans described ,for purposes of  
this subsection1 a plan is described in 
this paragraph if-- 7,a7 enrollment in  
the plan was not done through an        
,exchange1 and  7,b7 the plan is        
authorized by the ,state in which the   
taxpayer resides to be offered in the   
individual market in the ,state other   
than through an ,exchange1 or is a      
not-for-profit membership organization  
organized under ,state law and          
authorized under ,state law to accept   
member contributions to fund health care
 benefits for members and their         
families4  4  7b7 ,off-,exchange plans  

excluded from advance payments ,section 
#adab of the ,patient ,protection and   
,affordable ,care ,act 7#db ,u4,s4,c4   
#ahjhb7 is amended by adding at the end 
the following new subsection3  7f7      
,nonapplication to off-,exchange plans  
,this section and section #adaa shall   
not apply1 and no advance determination 
or advance payment shall be made1 in the
 case of an individual enrolling in a   
plan described in section #cf;,b7g77#c7 
of the ,internal ,revenue ,code of      
#aihf4  4  7c7 ,reporting ,subsection   
7b7 of section #fjee of the ,internal   
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#c7 ,information relating  
to off-,exchange coverage ,if minimum   
essential coverage provided to an       
individual under subsection 7a7 consists
 of coverage described in section       
#cf;,b7g77#c71 a return described in    
this subsection for taxable years       
beginning before ,january #a1 #bjbj1    
shall include--  7,a7 a statement that  

such plan is coverage not enrolled in   
through an ,exchange1  7,b7 the premiums
 paid with respect to such coverage1    
7,c7 the months during which such       
coverage is provided to the individual1 
7,d7 the adjusted monthly premium for   
the applicable second lowest cost silver
 plan 7as defined in section            
#cf;,b7b77#c71 determined without regard
 to whether such plan is offered through
 an ,exchange if the ,secretary of      
,health and ,human ,services has made   
the determination under section         
#cf;,b7g77#b7 with respect to the rating
 area7 for each such month with respect 
to such individual1 and  7,e7 such other
 information as the ,secretary may      
prescribe4  4  7d7 ,waiver of individual
 mandate in areas with no ,exchange     
plans  7#a7 ,in general ,paragraph 7#a7 
of section #ejjj;,a7d7 of the ,internal 
,revenue ,code of #aihf is amended by   
striking or 7#d7 and inserting 7#d71 or 
7#e74  7#b7 ,individuals residing in    
exempted areas ,subsection 7d7 of       

section #ejjj;,a of such ,code is       
amended by adding at the end the        
following new paragraph3  7#e7          
,individuals residing in exempted areas 
,for purposes of months beginning after 
,december #ca1 #bjag1 and before        
,january #a1 #bjbj1 such term shall not 
include an individual who resides in a  
rating area or county in which the      
,secretary of ,health and ,human        
,services certifies for purposes of     
section #cf;,b7g77#b7 that no qualified 
health plans are offered through an     
,exchange established under ,section    
#acaa of the ,patient ,protection and   
,affordable ,care ,act4  4  7e7         
,effective date ,the amendments made by 
this section shall apply to taxable and 
plan years beginning after ,december    
#ca1 #bjag4