[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4118 Placed on Calendar Senate (PCS)]

                                                       Calendar No. 319
113th CONGRESS
  2d Session
                                H. R. 4118


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 6, 2014

                     Received; read the first time

                             March 10, 2014

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 AN ACT


 
To amend the Internal Revenue Code of 1986 to delay the implementation 
    of the penalty for failure to comply with the individual health 
                           insurance mandate.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Suspending the Individual Mandate 
Penalty Law Equals Fairness Act'' or as the ``SIMPLE Fairness Act''.

SEC. 2. DELAY IN IMPLEMENTATION OF PENALTY FOR FAILURE TO COMPLY WITH 
              INDIVIDUAL HEALTH INSURANCE MANDATE.

    (a) In General.--Section 5000A(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(5) Delay in implementation of penalty.--Notwithstanding 
        any other provision of this subsection, the monthly penalty 
        amount with respect to any taxpayer for any month beginning 
        before January 1, 2015, shall be zero.''.
    (b) Delay of Certain Phase Ins and Indexing.--
            (1) Phase in of percentage of income limitation.--Section 
        5000A(c)(2)(B) of such Code is amended--
                    (A) by striking ``2014'' in clause (i) and 
                inserting ``2015'', and
                    (B) by striking ``2015'' in clauses (ii) and (iii) 
                and inserting ``2016''.
            (2) Phase in of applicable dollar amount.--Section 
        5000A(c)(3)(B) of such Code is amended--
                    (A) by striking ``2014'' and inserting ``2015'', 
                and
                    (B) by striking ``2015'' (before amendment by 
                subparagraph (A)) and inserting ``2016''.
            (3) Indexing of applicable dollar amount.--Section 
        5000A(c)(3)(D) of such Code is amended--
                    (A) by striking ``2016'' in the matter preceding 
                clause (i) and inserting ``2017'', and
                    (B) by striking ``2015'' in clause (ii) and 
                inserting ``2016''.
            (4) Indexing of exemption based on household income.--
        Section 5000A(e)(1)(D) of such Code is amended--
                    (A) by striking ``2014'' (before amendment by 
                subparagraph (B)) and inserting ``2015'', and
                    (B) by striking ``2013'' and inserting ``2014''.
    (c) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2013.

            Passed the House of Representatives March 5, 2014.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.
                                                       Calendar No. 319

113th CONGRESS

  2d Session

                               H. R. 4118

_______________________________________________________________________

                                 AN ACT

To amend the Internal Revenue Code of 1986 to delay the implementation 
    of the penalty for failure to comply with the individual health 
                           insurance mandate.

_______________________________________________________________________

                             March 10, 2014

            Read the second time and placed on the calendar