I 
115TH CONGRESS 
1ST SESSION H. R. 1933 
To amend the Internal Revenue Code of 1986 to allow individuals to receive 
a premium assistance credit for insurance not purchased on an Exchange, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 5, 2017 
Mr. DUNCAN of Tennessee (for himself, Mr. ROE of Tennessee, Mr. KUSTOFF 
of Tennessee, Mr. FLEISCHMANN, Mr. DESJARLAIS, Mrs. BLACKBURN, 
and Mrs. BLACK) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on En-
ergy 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 allow indi-
viduals to receive a premium assistance credit for insur-
ance not purchased on an Exchange, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Health Care Options 
Act of 2017’’. 
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SEC. 2. PREMIUM ASSISTANCE CREDIT ALLOWED FOR IN-
SURANCE OUTSIDE AN EXCHANGE. 
(a) IN GENERAL.—Section 36B of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(g) as subsection (h) and by inserting after subsection (f) 
the following new subsection: 
‘‘(g) SPECIAL RULES RELATING TO CERTAIN OFF- 
EXCHANGE PLANS.— 
‘‘(1) IN GENERAL.—In the case of a taxpayer 
described in paragraph (2) who is covered, or whose 
spouse or dependent is covered, by a plan described 
in paragraph (3) for a coverage month beginning 
after December 31, 2017, and before January 1, 
2020, this section shall be applied with the following 
modifications: 
‘‘(A) Such plan shall be treated as a quali-
fied health plan. 
‘‘(B) Subparagraph (A) of subsection 
(b)(2) shall be applied without regard to so 
much of such subparagraph as follows ‘of the 
taxpayer’ and precedes ‘, or’. 
‘‘(C) Clause (i) of subsection (b)(3)(B) 
shall be applied by substituting ‘through an Ex-
change’ for ‘through the same Exchange 
through which the qualified health plans taken 
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into account under paragraph (2)(A) were of-
fered’. 
‘‘(D) Clause (i) of subsection (c)(2)(A) 
shall be applied without regard to so much of 
such clause as follows ‘(b)(2)(A)’ and precedes 
‘, and’. 
‘‘(E) Subsection (d)(3)(B) shall be applied 
without regard to ‘through an Exchange’. 
‘‘(2) TAXPAYER DESCRIBED.—For purposes of 
this subsection, a taxpayer is described in this para-
graph if the taxpayer resides in a rating area or 
county in which the Secretary of Health and Human 
Services certifies that no qualified health plans are 
offered through an Exchange established under Sec-
tion 1311 of the Patient Protection and Affordable 
Care Act. 
‘‘(3) PLANS DESCRIBED.—For purposes of this 
subsection, a plan is described in this paragraph if— 
‘‘(A) enrollment in the plan was not done 
through an Exchange, and 
‘‘(B) the plan is authorized by the State in 
which the taxpayer resides to be offered in the 
individual market in the State other than 
through an Exchange, or is a not-for-profit 
membership organization organized under State 
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law and authorized under State law to accept 
member contributions to fund health care bene-
fits for members and their families.’’. 
(b) OFF-EXCHANGE PLANS EXCLUDED FROM AD-
VANCE PAYMENTS.—Section 1412 of the Patient Protec-
tion and Affordable Care Act (42 U.S.C. 18082) is amend-
ed by adding at the end the following new subsection: 
‘‘(f) NONAPPLICATION TO OFF-EXCHANGE PLANS.— 
This section and section 1411 shall not apply, and no ad-
vance determination or advance payment shall be made, 
in the case of an individual enrolling in a plan described 
in section 36B(g)(3) of the Internal Revenue Code of 
1986.’’. 
(c) REPORTING.—Subsection (b) of section 6055 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(3) INFORMATION
RELATING
TO
OFF-EX-
CHANGE COVERAGE.—If minimum essential coverage 
provided to an individual under subsection (a) con-
sists of coverage described in section 36B(g)(3), a 
return described in this subsection for taxable years 
beginning before January 1, 2020, shall include— 
‘‘(A) a statement that such plan is cov-
erage not enrolled in through an Exchange, 
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‘‘(B) the premiums paid with respect to 
such coverage, 
‘‘(C) the months during which such cov-
erage is provided to the individual, 
‘‘(D) the adjusted monthly premium for 
the applicable second lowest cost silver plan (as 
defined in section 36B(b)(3), determined with-
out regard to whether such plan is offered 
through an Exchange if the Secretary of Health 
and Human Services has made the determina-
tion under section 36B(g)(2) with respect to the 
rating area) for each such month with respect 
to such individual, and 
‘‘(E) such other information as the Sec-
retary may prescribe.’’. 
(d) WAIVER OF INDIVIDUAL MANDATE IN AREAS 
WITH NO EXCHANGE PLANS.— 
(1) IN
GENERAL.—Paragraph (1) of section 
5000A(d) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘or (4)’’ and inserting ‘‘(4), or 
(5)’’. 
(2) INDIVIDUALS
RESIDING
IN
EXEMPTED 
AREAS.—Subsection (d) of section 5000A of such 
Code is amended by adding at the end the following 
new paragraph: 
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