II 

113TH CONGRESS 

2D SESSION S. 2106 

To amend the Internal Revenue Code of 1986 to provide that the individual 

health insurance mandate not apply until the employer health insurance 

mandate is enforced without exceptions. 

IN THE SENATE OF THE UNITED STATES 

MARCH 11, 2014 

Mrs. FISCHER (for herself, Ms. AYOTTE, Mr. BARRASSO, Mr. BOOZMAN, Mr. 

COATS, Mr. COCHRAN, Mr. INHOFE, Mr. JOHANNS, Mr. ROBERTS, Mr. 

VITTER, Mr. WICKER, and Mr. JOHNSON of Wisconsin) introduced the 

following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

that the individual health insurance mandate not apply 

until the employer health insurance mandate is enforced 

without exceptions. 

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 ‘‘Freeing Americans 

5 from Inequitable Requirements Act of 2014’’ or the 

6 ‘‘FAIR Act of 2014’’. 


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•S 2106 IS

1 SEC. 2. FINDINGS; PURPOSE. 

2 (a) FINDINGS.—Congress finds the following: 

3 (1) Since the passage of the Patient Protection 

4 and Affordable Care Act (hereafter referred to as 

5 ‘‘PPACA’’), the Administration—through the De6 partment of Health and Human Services and the 

7 Department of the Treasury—has unilaterally de8 layed or changed PPACA at least eighteen times. 

9 (2) On July 2, 2013, the Administration de10 layed until 2015 the PPACA requirement that em11 ployers with at least 50 full-time equivalent employ12 ees provide health coverage for their full-time work13 ers or risk paying a penalty to the Internal Revenue 

14 Service. 

15 (3) On February 10, 2014, the Administration 

16 once again delayed the PPACA requirement until 

17 2016 for employers with between 50 and 99 full18 time equivalent employees to provide qualified health 

19 insurance to their employees. 

20 (4) The Administration lacks the authority to 

21 unilaterally change statutorily defined dates in order 

22 to delay the implementation of any provision of 

23 PPACA. 

24 (5) If the Administration continues to suspend 

25 the penalties for businesses absent any statutory auVerDate Mar 15 2010 01:26 Mar 12, 2014 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S2106.IS S2106

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•S 2106 IS

1 thority, then the penalties for all Americans should 

2 be suspended on the basis of fundamental fairness. 

3 (b) PURPOSE.—The purpose of this Act is to require 

4 the suspension of the enforcement of penalties associated 

5 with the individual mandate should the Administration 

6 unilaterally announce a suspension of the enforcement of 

7 penalties for any component of the employer mandate. 

8 SEC. 3. INDIVIDUAL HEALTH INSURANCE MANDATE DE9 LAYED UNTIL EMPLOYER HEALTH INSUR10 ANCE MANDATE ENFORCED WITHOUT EXCEP11 TIONS. 

12 (a) IN GENERAL.—Section 5000A of the Internal 

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

14 the following new subsection: 

15 ‘‘(h) DELAY UNTIL EMPLOYER HEALTH INSURANCE

16 MANDATE ENFORCED WITHOUT EXCEPTIONS.—This sec17 tion shall not apply with respect to any month which be18 gins before the date on which the Secretary submits to 

19 Congress a certification that section 4980H is being ap20 plied and administered without any administratively cre21 ated exceptions.’’. 

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

23 this section shall apply to months beginning after Decem24 ber 31, 2013. 

Æ 


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