,,ii  #aae? ,,congress  #a/ ,session    
,s4 #gfa  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #bi1 #bjag ,mr4   
,alex&] 7= himself & ,mr4 ,cork]7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[           
individuals to receive a premium        
assi/ance cr$it = insurance n pur*as$ on
 an ,ex*ange1 & = o!r purposes4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,heal? ,c>e ,options ,act ( #bjag4  #b4 
,premium assi/ance cr$it all[$ =        
insurance outside an ,ex*ange  7a7 ,9   
g5]al ,section #cf;,b ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ subsection 7g7 z subsection  
7h7 & by ins]t+ aft] subsection 7f7 !   
foll[+ new subsection3  7g7 ,special    
rules relat+ to c]ta9 (f-,ex*ange plans 
7#a7 ,9 g5]al ,9 ! case ( a taxpay]     
describ$ 9 p>agraph 7#b7 :o is cov]$1 or
 ^: sp\se or dep5d5t is cov]$1 by a plan
 describ$ 9 p>agraph 7#c7 = a cov]age   

mon? beg9n+ aft] ,decemb] #ca1 #bjag1 & 
be=e ,janu>y #a1 #bjbj1 ?is section %all
 be appli$ ) ! foll[+ modifications3    
7,a7 ,su* plan %all be treat$ z a       
qualifi$ heal? plan4  7,b7 ,subp>agraph 
7,a7 ( subsection 7b77#b7 %all be appli$
 )\t reg>d to s mu* ( su* subp>agraph z 
foll[s ( ! taxpay] & prec$es 1 or4  7,c7
 ,clause 7i7 ( subsection 7b77#c77;,b7  
%all be appli$ by sub/itut+ ?r\gh an    
,ex*ange = ?r\gh ! same ,ex*ange ?r\gh  
:i* ! qualifi$ heal? plans tak5 into    
acc\nt "u p>agraph 7#b77;,a7 7 (f]$4    
7,d7 ,clause 7i7 ( subsection           
7c77#b77;,a7 %all be appli$ )\t reg>d to
 s mu* ( su* clause z foll[s            
7b77#b77;,a7 & prec$es 1 &4  7,e7       
,subsection 7d77#c77;,b7 %all be appli$ 
)\t reg>d to ?r\gh an ,ex*ange4  7#b7   
,taxpay] describ$ ,= purposes ( ?is     
subsection1 a taxpay] is describ$ 9 ?is 
p>agraph if ! taxpay] resides 9 a rat+  
area or c\nty 9 :i* ! ,secret>y ( ,heal?
 & ,human ,s]vices c]tifies t no        
qualifi$ heal? plans are (f]$ ?r\gh an  

,ex*ange e/abli%$ "u ,section #acaa ( ! 
,pati5t ,protection & ,af=dable ,c>e    
,act4  7#c7 ,plans describ$ ,= purposes 
( ?is subsection1 a plan is describ$ 9  
?is p>agraph if-- 7,a7 enrollm5t 9 !    
plan 0 n done ?r\gh an ,ex*ange1 &  7,b7
 ! plan is au?oriz$ by ! ,/ate 9 :i* !  
taxpay] resides to be (f]$ 9 !          
individual m>ket 9 ! ,/ate o!r ?an ?r\gh
 an ,ex*ange1 or is a n-=-pr(it memb]%ip
 organization organiz$ "u ,/ate law &   
au?oriz$ "u ,/ate law to accept memb]   
contributions to fund heal? c>e b5efits 
= memb]s & _! families4  4  7b7         
,(f-,ex*ange plans exclud$ f advance    
paym5ts ,section #adab ( ! ,pati5t      
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjhb7 is am5d$ by add+ at ! 
end ! foll[+ new subsection3  7f7       
,nonapplication to (f-,ex*ange plans    
,?is section & section #adaa %all n     
apply1 & no advance det]m9ation or      
advance paym5t %all be made1 9 ! case ( 
an individual enroll+ 9 a plan describ$ 
9 section #cf;,b7g77#c7 ( ! ,int]nal    

,rev5ue ,code ( #aihf4  4  7c7 ,report+ 
,subsection 7b7 ( section #fjee ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#c7 ,in=mation relat+ to (f-,ex*ange   
cov]age ,if m9imum ess5tial cov]age     
provid$ to an individual "u subsection  
7a7 consi/s ( cov]age describ$ 9 section
 #cf;,b7g77#c71 a return describ$ 9 ?is 
subsection = taxable ye>s beg9n+ be=e   
,janu>y #a1 #bjbj1 %all include--  7,a7 
a /atem5t t su* plan is cov]age n       
enroll$ 9 ?r\gh an ,ex*ange1  7,b7 !    
premiums paid ) respect to su* cov]age1 
7,c7 ! mon?s dur+ :i* su* cov]age is    
provid$ to ! individual1  7,d7 ! adju/$ 
mon?ly premium = ! applicable second    
l[e/ co/ silv] plan 7z def9$ 9 section  
#cf;,b7b77#c71 det]m9$ )\t reg>d to :e!r
 su* plan is (f]$ ?r\gh an ,ex*ange if !
 ,secret>y ( ,heal? & ,human ,s]vices   
has made ! det]m9ation "u section       
#cf;,b7g77#b7 ) respect to ! rat+ area7 
= ea* su* mon? ) respect to su*         
individual1 &  7,e7 su* o!r in=mation z 

! ,secret>y may prescribe4  4  7d7      
,waiv] ( individual m&ate 9 areas ) no  
,ex*ange plans  7#a7 ,9 g5]al ,p>agraph 
7#a7 ( section #ejjj;,a7d7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or 7#d7 & ins]t+ 7#d71 or 7#e74  7#b7   
,individuals resid+ 9 exempt$ areas     
,subsection 7d7 ( section #ejjj;,a ( su*
 ,code is am5d$ by add+ at ! end !      
foll[+ new p>agraph3  7#e7 ,individuals 
resid+ 9 exempt$ areas ,= purposes (    
mon?s beg9n+ aft] ,decemb] #ca1 #bjag1 &
 be=e ,janu>y #a1 #bjbj1 su* t]m %all n 
include an individual :o resides 9 a    
rat+ area or c\nty 9 :i* ! ,secret>y (  
,heal? & ,human ,s]vices c]tifies =     
purposes ( section #cf;,b7g77#b7 t no   
qualifi$ heal? plans are (f]$ ?r\gh an  
,ex*ange e/abli%$ "u ,section #acaa ( ! 
,pati5t ,protection & ,af=dable ,c>e    
,act4  4  7e7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to taxable & plan ye>s beg9n+ aft]      
,decemb] #ca1 #bjag4