[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 954 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 954

     To amend the Internal Revenue Code of 1986 to exempt from the 
    individual mandate certain individuals who had coverage under a 
 terminated qualified health plan funded through the Consumer Operated 
                   and Oriented Plan (CO-OP) program.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 12, 2015

Mr. Smith of Nebraska 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 exempt from the 
    individual mandate certain individuals who had coverage under a 
 terminated qualified health plan funded through the Consumer Operated 
                   and Oriented Plan (CO-OP) program.

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

SECTION 1. EXEMPTION FROM INDIVIDUAL MANDATE FOR CERTAIN INDIVIDUALS 
              WHO HAD COVERAGE UNDER A TERMINATED QUALIFIED HEALTH PLAN 
              FUNDED THROUGH THE CONSUMER OPERATED AND ORIENTED PLAN 
              (CO-OP) PROGRAM.

    (a) In General.--Section 5000A(e) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(6) Certain individuals previously enrolled in qualified 
        health plans funded through the consumer operated and oriented 
        plan (co-op) program.--In the case of an applicable individual 
        who was enrolled in a qualified health plan offered by a 
        qualified nonprofit health insurance issuer (as defined in 
        subsection (c) of section 1322 of the Patient Protection and 
        Affordable Care Act (42 U.S.C. 18042)) receiving funds through 
        the Consumer Operated and Oriented Plan program established 
        under such section for such plan and such issuer terminated or 
        otherwise discontinued providing the plan in the area in which 
        the individual resides during a month during a calendar year, 
        the applicable individual for--
                    ``(A) such month and each subsequent month during 
                such calendar year, or
                    ``(B) in the case the date of such discontinuance 
                occurs during a month in the last quarter of a calendar 
                year, such month and each subsequent month during such 
                calendar year and the subsequent calendar year.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to October 2014 and subsequent months.
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