I 

114TH CONGRESS 

1ST SESSION H. R. 2306 

To amend the Internal Revenue Code of 1986 to eliminate the marriage 

penalty in, and reduce the eligibility limitation on, the tax credit for 

health insurance premiums. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 13, 2015 

Mr. GROTHMAN introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy 

and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to eliminate 

the marriage penalty in, and reduce the eligibility limitation on, the tax credit for health insurance premiums. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Obamacare Marriage 

5 Penalty Elimination Act’’. 


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1 SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN HEALTH 

2 INSURANCE PREMIUM TAX CREDIT. 

3 (a) IN GENERAL.—Section 36B(d) of the Internal 

4 Revenue Code of 1986 is amended by adding at the end 

5 the following new paragraph: 

6 ‘‘(4) ELIMINATION OF MARRIAGE PENALTY.—In 

7 the case of a joint return— 

8 ‘‘(A) CREDIT DETERMINED SEPARATELY

9 WITH RESPECT TO EACH SPOUSE.—The credit 

10 allowed under this section shall be sum of the 

11 two credits determined under this section sepa12 rately with respect to each spouse (as provided 

13 under this subparagraph). 

14 ‘‘(B) TREATMENT OF INCOME OF

15 SPOUSES.— 

16 ‘‘(i) IN GENERAL.—Except as pro17 vided in clause (ii), each spouse shall take 

18 into account the income of such spouse for 

19 purposes of this section. 

20 ‘‘(ii) INCOME SPLIT NOT TO RESULT

21 IN INELIGIBILITY FOR CREDIT FOR EITHER

22 SPOUSE.—If— 

23 ‘‘(I) the poverty line with respect 

24 to a spouse (determined after applica25 tion of this paragraph but without re26 gard to this clause) exceeds the inVerDate Sep 11 2014 23:45 May 15, 2015 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2306.IH H2306

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1 come taken into account by such 

2 spouse for purposes of this section (as 

3 so determined), and 

4 ‘‘(II) the income taken into ac5 count by the other spouse for pur6 poses of this section (as so deter7 mined) exceeds the sum of the poverty 

8 line with respect to such other spouse 

9 (as so determined) plus the excess de10 scribed in subclause (I), 

11 the excess described in subclause (I) shall 

12 be taken into account as income of the 

13 spouse referred to in subclause (I) and not 

14 as income of the spouse referred to in sub15 clause (II). 

16 ‘‘(C) TREATMENT OF DEPENDENTS.— 

17 ‘‘(i) IN GENERAL.—Except as pro18 vided in clause (ii), dependents of the tax19 payer shall be allocated between the two 

20 spouses at the election of the taxpayer. For 

21 purposes of determining the family size in22 volved and household income with respect 

23 to each spouse, only such spouse and the 

24 dependents allocated to such spouse under 


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1 this subparagraph shall be taken into ac2 count 

3 ‘‘(ii) LIMITATION ON TAXPAYER ALLO4 CATION.—The number of dependents allo5 cated to a spouse under clause (i) cannot 

6 exceed the number of dependents allocated 

7 to the other spouse by more than 1 de8 pendent. 

9 ‘‘(D) TREATMENT OF PREMIUMS.—To the 

10 extent that the amount of any monthly pre11 mium is determined separately with respect to 

12 either spouse or any dependent of the taxpayer, 

13 such premium shall be taken into account by 

14 such spouse or the spouse to which such de15 pendent is allocated under subparagraph (C). 

16 In the case of any monthly premium which is 

17 not so separately determined, such premium 

18 may be allocated between the two spouses at 

19 the election of the taxpayer.’’. 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 this section shall apply to taxable years beginning after 

22 the date of the enactment of this Act. 


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1 SEC. 3. REDUCTION IN POVERTY LINE ELIGIBILITY LIMITA2 TION FOR HEALTH INSURANCE PREMIUM 

3 TAX CREDIT. 

4 (a) AMENDMENTS TO THE INTERNAL REVENUE

5 CODE OF 1986.— 

6 (1) IN GENERAL.—Section 36B(c)(1)(A) of the 

7 Internal Revenue Code of 1986 is amended by strik8 ing ‘‘400 percent’’ and inserting ‘‘the applicable per9 centage’’. 

10 (2) APPLICABLE PERCENTAGE.—Section 

11 36B(c)(1) of such Code is amended by redesignating 

12 subparagraphs (B), (C), and (D) as subparagraphs 

13 (C), (D), and (E), respectively, and by inserting 

14 after subparagraph (A) the following new subpara15 graph: 

16 ‘‘(B) APPLICABLE PERCENTAGE.—The 

17 term ‘applicable percentage’ means such per18 centage as the Secretary, after consultation 

19 with the Secretary of Health and Human Serv20 ices, determines will result in a combination of 

21 increased Federal revenues and reduced Federal 

22 outlays which is equal to the combination of re23 duced Federal revenues and increased Federal 

24 outlays as a result of the amendments made by 

25 section 2 of the Obamacare Marriage Penalty 

26 Elimination Act.’’. 


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1 (3) CONFORMING AMENDMENTS.— 

2 (A) Section 36B(b)(3)(A)(i) of such Code 

3 is amended by inserting ‘‘and subsection 

4 (c)(1)(A)’’ after ‘‘Except as provided in clause 

5 (ii)’’. 

6 (B) Section 36B(f)(2)(B)(i) of such Code 

7 is amended by striking ‘‘400 percent’’ and in8 serting ‘‘the applicable percentage (as defined 

9 in subsection (c)(1)(B))’’. 

10 (4) EFFECTIVE DATE.—The amendments made 

11 by this subsection shall apply to taxable years begin12 ning after December 31, 2015. 

13 (b) AMENDMENTS TO THE PATIENT PROTECTION

14 AND AFFORDABLE CARE ACT.— 

15 (1) IN GENERAL.—Section 1402(b)(2) of the 

16 Patient Protection and Affordable Care Act is 

17 amended by striking ‘‘400 percent’’ and inserting 

18 ‘‘the applicable percentage (as defined in section 

19 36B(c)(1)(B) of the Internal Revenue Code of 

20 1986)’’. 

21 (2) CONFORMING AMENDMENTS.— 

22 (A) Section 1402(c)(1)(A) of such Act is 

23 amended by striking ‘‘The reduction’’ and in24 serting ‘‘Except as provided in subsection 

25 (b)(2), the reduction’’. 


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1 (B) Section 1402(c)(1)(B)(i) of such Act is 

2 amended by striking ‘‘The Secretary’’ and in3 serting ‘‘Except as provided in subsection 

4 (b)(2), the Secretary’’. 

5 (3) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall apply to months beginning 

7 after December 31, 2015. 

Æ 


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