erage through an Exchange if they resided in one of 
the 50 States or in the District of Columbia. 
(4) An estimate of the amount of Federal as-
sistance described in paragraph (3) that is not being 
made available to residents of each territory. 
(5) An estimate of the number of small employ-
ers in each territory that would be eligible to pur-
chase health insurance coverage through a Small 
Business Health Options Program (SHOP) Market-
place that would operate as part of an Exchange if 
the employers were in one of the 50 States or in the 
District of Columbia. 
SEC. 303. ACCESS TO COVERAGE FOR INDIVIDUALS IN CER-
TAIN AREAS WITHOUT ANY AVAILABLE EX-
CHANGE PLANS. 
Part 2 of subtitle D of title I of the Patient Protec-
tion and Affordable Care Act (42 U.S.C. 18031 et seq.) 
is amended by adding at the end the following: 
‘‘SEC. 1314. ACCESS TO COVERAGE FOR INDIVIDUALS IN 
CERTAIN AREAS WITHOUT ANY AVAILABLE 
EXCHANGE PLANS. 
‘‘(a) IN GENERAL.— 
‘‘(1) COVERAGE
THROUGH
DC
EXCHANGE.— 
Not later than 3 months after the date of enactment 
of this section, the Secretary, in consultation with 
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the Secretary of the Treasury and the Director of 
the Office of Personnel Management, shall establish 
a mechanism to ensure that, for any plan year be-
ginning on or after the date described in subsection 
(c), any individual described in paragraph (2) has 
access to health insurance coverage which is at least 
as broad as the coverage available to Members of 
Congress and congressional staff (as defined in sec-
tion 1312(d)(3)(D)) through the Exchange operating 
in the District of Columbia. Such individuals shall 
be eligible for any premium tax credit under section 
36B of the Internal Revenue Code of 1986, reduced 
cost sharing under section 1402, and advance deter-
mination and payment of such credits or such reduc-
tions under section 1412 to be administered by the 
Secretary, in consultation with the Secretary of the 
Treasury and the Director of the Office of Personnel 
Management. The District of Columbia, its resi-
dents, and small businesses shall be held harmless 
from any increased costs resulting from the enact-
ment of this section. 
‘‘(2) INDIVIDUAL
DESCRIBED.—An individual 
described in this paragraph is any individual who— 
‘‘(A) is not eligible to enroll in an em-
ployer-sponsored health plan (excluding such a 
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plan that would not be considered minimum es-
sential coverage due to the application of sub-
paragraph (C) of section 36B(c)(2) of the In-
ternal Revenue Code of 1986 if such subpara-
graph applied to such plan); and 
‘‘(B) is a bona fide resident of any posses-
sion of the United States (as determined under 
section 937(a) of such Code) in which the Sec-
retary certifies that no qualified health plan is 
offered through an Exchange established under 
this title. 
‘‘(3) POSSESSION OF THE UNITED STATES.— 
For purposes of this section, the term ‘possession of 
the United States’ shall include such possessions as 
are specified in section 937(a)(1) of the Internal 
Revenue Code of 1986. 
‘‘(b) TREATMENT OF POSSESSIONS.— 
‘‘(1) PAYMENTS TO POSSESSIONS.— 
‘‘(A) MIRROR
CODE
POSSESSION.—The 
Secretary of the Treasury shall periodically (but 
not less frequently than annually) pay to each 
possession of the United States with a mirror 
code tax system amounts equal to the loss to 
that possession by reason of the application of 
this section (determined without regard to para-
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graph (2)) with respect to taxable years begin-
ning after the date described in subsection (c). 
Such amounts shall be determined by the Sec-
retary of the Treasury based on information 
provided by the government of the respective 
possession. 
‘‘(B) OTHER
POSSESSIONS.—The Sec-
retary of the Treasury shall periodically (but 
not less frequently than annually) pay to each 
possession of the United States which does not 
have a mirror code tax system amounts esti-
mated by the Secretary of the Treasury as 
being equal to the aggregate benefits that would 
have been provided to residents of such posses-
sion by reason of the application of this section 
for any taxable years beginning after the date 
described in subsection (c) if a mirror code tax 
system had been in effect in such possession. 
The preceding sentence shall not apply with re-
spect to any possession of the United States un-
less such possession has a plan, which has been 
approved by the Secretary of the Treasury, 
under which such possession will promptly dis-
tribute such payments to the residents of such 
possession. 
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‘‘(2) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed against United States income 
taxes for any taxable year under section 36B of the 
Internal Revenue Code of 1986 to any person— 
‘‘(A) to whom a credit is allowed against 
taxes imposed by the possession by reason of 
this section (determined without regard to this 
paragraph) for such taxable year, or 
‘‘(B) who is eligible for a payment under 
a plan described in paragraph (1)(B) with re-
spect to such taxable year. 
‘‘(3) MIRROR
CODE
TAX
SYSTEM.—For pur-
poses of this subsection, the term ‘mirror code tax 
system’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion if the income tax liability of the residents of 
such possession under such system is determined by 
reference to the income tax laws of the United 
States as if such possession were the United States. 
‘‘(4) TREATMENT
OF
PAYMENTS.—For pur-
poses of section 1324(b)(2) of title 31, United 
States Code, or any similar rule of law, the pay-
ments under this subsection shall be treated in the 
same manner as a refund due from the credit al-
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