,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ddag  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ai1      
#bjai,mr4 ,horsford 7for himself1 ,ms4  
,sewell of ,alabama1 ,ms4 ,moore1 and   
,mr4 ,evans7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exclude certain      
dependent income when calculating       
modified adjusted gross income for the  
purposes of eligibility for premium tax 
credits4  #a4 ,short title ,this ,act   
may be cited as the ,dependent ,income  
,exclusion ,act of #bjai4  #b4          
,exclusion of certain dependent income  
for purposes of premium tax credit  7a7 
,in general ,paragraph 7#b7 of section  
#cf;,b7d7 of the ,internal ,revenue     
,code of #aihf is amended by adding at  
the end the following new subparagraph3 
7,c7 ,exception for certain dependent   
income  7i7 ,in general ,there shall not
 be taken into account under            

subparagraph 7,a77ii7 any wages         
7determined under section #cdja7;a77 or 
net earnings from self-employment 7as   
defined in section #adjb7;a77 of any    
dependent of the taxpayer who--  7,i7   
has not attained age #ah as of the last 
day of the calendar year in which the   
taxable year of the taxpayer begins1 or 
7,,ii7 has not attained age #bd as of   
the last day of such calendar year and1 
during each of #e calendar months during
 such calendar year1 is described in    
subparagraph 7,a7 or 7,b7 of section    
#aeb7;f77#b7 7applied by substituting   
part-time or full-time for full-time    
each place it appears1 and by deeming   
any for-profit educational institution  
not to be an educational organization   
described in section                    
#agj7;b77#a77;,a77ii771 is participating
 in a qualified job-training program1 or
 is participating in an apprenticeship  
program registered under the ,act of    
,august #af1 #aicg 7commonly known as   
the ,national ,apprenticeship ,act2 #ej 

,stat4 #ffd1 chapter #ffc2 #bi ,u4,s4,c4
 #ej et seq474  7ii7 ,qualified         
job-training program ,for purposes of   
this subparagraph1 the term qualified   
job-training program means any program  
of training services described in       
section #acd7;c77#c7 of the ,workforce  
,innovation and ,opportunity ,act 7#bi  
,u4,s4,c4 #cagd7;c77#c774  7iii7        
,limitation ,clause 7i7 shall not apply 
to so much of the aggregate income of   
all dependents of the taxpayer as       
exceeds an amount equal to #ae percent  
of the modified adjusted gross income of
 the taxpayer4  7iv7 ,taxpayers residing
 in ,medicaid non-expansion ,states ,in 
the case of a taxpayer residing in a    
,state which 7as of the first day of the
 taxable year7 does not provide for     
eligibility under clause 7i77,,viii7 or 
7ii77,,xx7 of section                   
#aijb7;a77#aj77;,a7 of the ,social      
,security ,act for medical assistance   
under title ,,xix of such ,act 7or a    
waiver of the ,state plan approved under

 section #aaae of the ,social ,security 
,act71 clause 7i7 shall apply to any    
dependent of such taxpayer only to the  
extent that the application of such     
clause would not reduce the household   
income below #ajj percent of the amount 
equal to the poverty line for a family  
of the size involved4  4  7b7           
,conforming amendments  7#a7 ,clause    
7ii7 of section #cf;,b7d77#b77;,a7 of   
the ,internal ,revenue ,code of #aihf is
 amended by inserting 1 except as       
provided in subparagraph 7,c71 after    
individuals4  7#b7 ,paragraph 7#c7 of   
section #adaa7;b7 of the ,patient       
,protection and ,affordable ,care ,act  
7#db ,u4,s4,c4 #ahjha7 is amended by    
adding at the end the following new     
subparagraph3  7,d7 ,information        
regarding certain dependents            
,information regarding whether section  
#cf;,b7d77#b77;,c7 will apply to any    
individuals taken into account as       
members of the household of the         
enrollee1 and the amount of income from 

employment of each such individual for  
the taxable year described in           
subparagraph 7,a74  4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to credits allowed  
under section #cf;,b of the ,internal   
,revenue ,code of #aihf for1 and advance
 payments of credits under section #adab
 of the ,patient ,protection and        
,affordable ,care ,act with respect to1 
taxable years beginning after the date  
of the enactment of this ,act4