,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #gjag  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #ag1 #bjbd,mr4
 ,lev9 7= himself & ,ms4 ,sn*ez7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to take c]ta9 ,m$ic>e     
premiums ( h\sehold memb]s into acc\nt 9
 det]m9+ ! heal? c>e insurance premiums 
tax cr$it4  #a4 ,c]ta9 ,m$ic>e premiums 
( h\sehold memb]s tak5 into acc\nt 9    
det]m9+ heal? c>e insurance premiums tax
 cr$it  7a7 ,9 g5]al ,section #cf;,b7b7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#d7 ,adju/m5t = c]ta9       
,m$ic>e premiums ( h\sehold memb]s  7,a7
 ,9 g5]al ,9 ! case ( any applicable    
taxpay] :o elects 7at su* "t & 9 su*    
mann] z ! ,secret>y may provide7 !      
application ( ?is p>agraph ) respect to 
any cov]age mon?1 ! am\nt det]m9$ "u    
p>agraph 7#b77;,b77ii7 ) respect to su* 
cov]age mon? %all be r$uc$ 7b n bel[    

z]o7 by ! aggregate am\nt ( specifi$    
,m$ic>e premiums ( su* applicable       
taxpay]'s h\sehold memb]s = su* mon?4   
7,b7 ,h\sehold memb]s ,= purposes ( ?is 
p>agraph1 ! t]m h\sehold memb] means1 ) 
respect to any applicable taxpay]1 any  
individual :o is tak5 into acc\nt 9     
det]m9+ ! family size ( su* applicable  
taxpay] "u subsection 7d77#a74  7,c7    
,specifi$ ,m$ic>e premiums ,= purposes (
 ?is p>agraph1 ! t]m specifi$ ,m$ic>e   
premiums means premiums paid by !       
applicable taxpay] or su* taxpay]'s     
h\sehold memb]s 7& n reimburs$ by any   
o!r p]son7 = cov]age "u "p ,a1 ,b1 ,c1  
or ,d ( title ,,xviii ( ! ,social       
,security ,act1 & premiums = cov]age "u 
a ,m$ic>e supplem5tal policy "u section 
#ahhb ( su* ,act4  4  7b7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to cov]age mon?s beg9n+ aft] 
,decemb] #ca1 #bjbd4