II 

113TH CONGRESS 

2D SESSION S. 2434 

To amend the Internal Revenue Code of 1986 to ensure that working families 

have access to affordable health insurance coverage. 

IN THE SENATE OF THE UNITED STATES 

JUNE 5, 2014 

Mr. FRANKEN (for himself, Mr. KAINE, Mrs. BOXER, Mr. BROWN, Mr. SANDERS, Mr. LEAHY, Ms. HEITKAMP, Mr. BLUMENTHAL, Mr. UDALL of Colorado, Mr. MERKLEY, Mr. BENNET, Mrs. HAGAN, Ms. KLOBUCHAR, Mr. 

SCHATZ, Mrs. SHAHEEN, Mr. UDALL of New Mexico, Ms. BALDWIN, Mr. 

KING, Mr. HEINRICH, Mr. COONS, and Mr. BEGICH) 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 ensure 

that working families have access to affordable health 

insurance coverage. 

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 ‘‘Family Coverage Act’’. 

5 SEC. 2. SENSE OF CONGRESS. 

6 Notwithstanding the amendments made by section 3, 

7 it is the sense of Congress that the Secretary of Health 


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1 and Human Services and the Secretary of the Treasury, 

2 within their respective jurisdictions, have the administra3 tive authority necessary to apply the affordability provi4 sion in section 36B of the Internal Revenue Code of 1986 

5 in such a manner as to expand access to affordable health 

6 insurance coverage for working families without further 

7 legislation. 

8 SEC. 3. CLARIFICATION REGARDING DETERMINATION OF 

9 AFFORDABILITY OF EMPLOYER-SPONSORED 

10 MINIMUM ESSENTIAL COVERAGE. 

11 (a) IN GENERAL.—Clause (i) of section 36B(c)(2)(C) 

12 of the Internal Revenue Code of 1986 is amended to read 

13 as follows: 

14 ‘‘(i) COVERAGE MUST BE AFFORD15 ABLE.— 

16 ‘‘(I) IN GENERAL.—Except as 

17 provided in clause (iii), an individual 

18 shall not be treated as eligible for 

19 minimum essential coverage if such 

20 coverage consists of an eligible em21 ployer-sponsored plan (as defined in 

22 section 5000A(f)(2)) and the required 

23 contribution with respect to the plan 

24 exceeds 9.5 percent of the applicable 

25 taxpayer’s household income. 


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1 ‘‘(II) REQUIRED CONTRIBUTION

2 WITH RESPECT TO EMPLOYEE.—In 

3 the case of the employee eligible to en4 roll in the plan, the required contribu5 tion for purposes of subclause (I) is 

6 the employee’s required contribution 

7 (within the meaning of section 

8 5000A(e)(1)(B)(i)) with respect to the 

9 plan. 

10 ‘‘(III) REQUIRED CONTRIBUTION

11 WITH RESPECT TO FAMILY MEM12 BERS.—In the case of an individual 

13 who is eligible to enroll in the plan by 

14 reason of a relationship the individual 

15 bears to the employee, the required 

16 contribution for purposes of subclause 

17 (I) is the employee’s required con18 tribution (within the meaning of sec19 tion 5000A(e)(1)(B)(i), determined by 

20 substituting ‘family’ for ‘self-only’) 

21 with respect to the plan.’’. 

22 (b) CONFORMING AMENDMENTS.— 

23 (1) Clause (ii) of section 36B(c)(2)(C) of the 

24 Internal Revenue Code of 1986 is amended by add25 ing at the end the following: ‘‘This clause shall also 


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1 apply to an individual who is eligible to enroll in the 

2 plan by reason of a relationship the individual bears 

3 to the employee.’’. 

4 (2) Clause (iii) of section 36B(c)(2)(C) of such 

5 Code is amended by striking ‘‘the last sentence of 

6 clause (i)’’ and inserting ‘‘clause (i)(III)’’. 

7 (3) Clause (iv) of section 36B(c)(2)(C) of such 

8 Code is amended by striking ‘‘clause (i)(II)’’ and in9 serting ‘‘clause (i)(I)’’. 

10 (c) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to taxable years beginning after 

12 December 31, 2013. 

Æ 


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