[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2516 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2516

  To amend the Internal Revenue Code of 1986 to waive the individual 
                mandate in areas with no Exchange plans.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 18, 2017

    Mr. Young of Iowa (for himself, Mr. King of Iowa, and Mr. Blum) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to waive the individual 
                mandate in areas with no Exchange plans.

    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 ``Freedom from the ACA Tax Penalty 
Act''.

SEC. 2. WAIVER OF INDIVIDUAL MANDATE IN AREAS WITH NO EXCHANGE PLANS.

    (a) In General.--Section 5000A(d)(1) of the Internal Revenue Code 
of 1986 is amended by striking ``or (4)'' and inserting ``(4), or 
(5)''.
    (b) Individuals Residing in Exempted Areas.--Section 5000A(d) of 
such Code is amended by adding at the end the following new paragraph:
            ``(5) Individuals residing in exempted areas.--For purposes 
        of months beginning after December 31, 2017, such term shall 
        not include an individual who resides in a rating area in which 
        the Secretary of Health and Human Services certifies for 
        purposes of this section that no qualified health plans are 
        offered through an Exchange established under section 1311 of 
        the Patient Protection and Affordable Care Act.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable and plan years beginning after December 31, 2017.
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