I 

113TH CONGRESS 

2D SESSION H. R. 3986 

To amend the Internal Revenue Code of 1986 to adjust the phaseout of 

the health insurance tax credit for geographic variations in the cost-of-living. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 4, 2014 

Mr. THOMPSON of California (for himself, Ms. ESHOO, Ms. MATSUI, Ms. 

SPEIER, Mr. HONDA, Ms. LOFGREN, Mr. FARR, Mrs. CAPPS, Mr. 

SCHIFF, Mr. LOWENTHAL, Mr. LARSON of Connecticut, Ms. ESTY, Mr. 

ISRAEL, Mrs. LOWEY, Mr. NADLER, Ms. CLARKE of New York, Mr. 

BISHOP of New York, Mrs. NEGRETE MCLEOD, and Mr. PETERS of California) 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 adjust 

the phaseout of the health insurance tax credit for geographic variations in the cost-of-living. 

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 ‘‘Fair Access to Health 

5 Care Act’’. 


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1 SEC. 2. PHASEOUT OF HEALTH INSURANCE TAX CREDIT 

2 ADJUSTED TO TAKE INTO ACCOUNT GEO3 GRAPHIC VARIATION IN THE COST-OF-LIV4 ING. 

5 (a) IN GENERAL.—Section 36B(b) of the Internal 

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

7 the following new paragraph: 

8 ‘‘(4) GEOGRAPHIC ADJUSTMENT FOR COST-OF9 LIVING.— 

10 ‘‘(A) IN GENERAL.—In the case of a tax11 payer whose principal place of residence for any 

12 taxable year is located in a high cost area, there 

13 shall be substituted for each specified amount 

14 an amount which bears the same proportion to 

15 such specified amount as the SPM with respect 

16 to such high cost area bears to the national av17 erage SPM. 

18 ‘‘(B) HIGH COST AREA.—For purposes of 

19 this paragraph, the term ‘high cost area’ means 

20 any metropolitan statistical area or non-metro21 politan area the SPM for which exceeds the na22 tional average SPM. 

23 ‘‘(C) SPECIFIED AMOUNTS.—For purposes 

24 of this paragraph, the term ‘specified amount’ 

25 means each of the following: 


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1 ‘‘(i) The ‘400’ amount contained in 

2 the table in paragraph (3)(A)(i). 

3 ‘‘(ii) The ‘400’ amount contained in 

4 subsection (c)(1)(A). 

5 ‘‘(D) SPM.—For purposes of this para6 graph— 

7 ‘‘(i) IN GENERAL.—The term ‘SPM’ 

8 means, with respect to each calendar year, 

9 the Supplemental Poverty Measure as de10 termined by the Bureau of the Census. 

11 ‘‘(ii) NATIONAL AVERAGE SPM.—The 

12 national average SPM shall be determined 

13 without regard to Alaska and Hawaii. 

14 ‘‘(iii) DETERMINATION FOR TAXABLE

15 YEAR BASED ON PRECEDING CALENDAR

16 YEAR.—SPM with respect to any taxable 

17 year shall be determined on the basis of 

18 the calendar year preceding the calendar 

19 year in which the taxable year begins. 

20 ‘‘(E) ALTERNATIVE MEASURE OF COST-OF21 LIVING.—If the Secretary determines that an22 other measure of cost-of-living is more appro23 priate than the SPM for purposes of this para24 graph, the Secretary shall use such measure in 

25 lieu of the SPM.’’. 


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

2 this section shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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