[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2733 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2733

 To establish a certification process for opting out of the individual 
                       health insurance mandate.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 31, 2014

  Mr. McCain (for himself and Mr. Barrasso) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To establish a certification process for opting out of 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 ``Obamacare Opt-Out Act of 2014''.

SEC. 2. HEALTH INSURANCE MANDATE OPT-OUT.

    (a) Obtaining Exemption.--Notwithstanding any other provision of 
law, an applicable individual (as defined in subsection (d) of section 
5000A of the Internal Revenue Code of 1986) desiring an exemption from 
the requirement to maintain minimum essential coverage under section 
5000A(a) of such Code may--
            (1) request a certification from the Secretary of the 
        Treasury, through the State Exchange or Federal Exchange, as 
        applicable, that such individual is exempt from the 
        requirements of section 5000A(a) of such Code, which such 
        secretary shall grant upon request; or
            (2) indicate on the Federal income tax return of such 
        individual that such individual elects an exemption from the 
        requirements of section 5000A(a) of such Code.
    (b) Exemption From Penalty.--
            (1) In general.--Subsection (e) of section 5000A of the 
        Internal Revenue Code of 1986 is amended by adding at the end 
        the following:
            ``(6) Certification of exemption; exemption claims.--
                    ``(A) Certification of exemption.--An applicable 
                individual for any month during the taxable year in 
                which such individual receives a certification of 
                exemption under section 2(a)(1) of the Obamacare Opt-
                Out Act of 2014, and for any month during any 
                subsequent taxable year.
                    ``(B) Exemption claim.--An applicable individual, 
                for any month in a taxable year for which an election 
                for an exemption under section 2(a)(2) of the Obamacare 
                Opt-Out Act of 2014 is made.''.
            (2) Effective date.--The amendments made by this subsection 
        shall apply to months beginning after December 31, 2013.
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