[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2950 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2950

To amend the Internal Revenue Code of 1986 to delay the application of 
 the individual health insurance mandate for individuals who have not 
                            attained age 27.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 1, 2013

Mrs. McMorris Rodgers introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to delay the application of 
 the individual health insurance mandate for individuals who have not 
                            attained age 27.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DELAY OF APPLICATION OF INDIVIDUAL HEALTH INSURANCE MANDATE 
              FOR INDIVIDUALS WHO HAVE NOT ATTAINED AGE 27.

    (a) In General.--Section 5000A of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(h) Delayed Application to Individuals Who Have Not Attained Age 
27.--In the case of any month beginning before January 1, 2015, no 
penalty shall be imposed under subsection (a) with respect to any 
individual who has not attained age 27 as of December 31, 2013.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 1501 of the Patient Protection and 
Affordable Care Act.
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