I 
114TH CONGRESS 
1ST SESSION 
H. R. 117 
To amend the Internal Revenue Code of 1986 to repeal the mandate that 
individuals purchase health insurance. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 6, 2015 
Mr. GARRETT 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 repeal 
the mandate that individuals purchase health insurance. 
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 ‘‘Reclaiming Individual 
Liberty Act’’. 
SEC. 2. REPEAL OF INDIVIDUAL HEALTH INSURANCE MAN-
DATE. 
(a) IN GENERAL.—Chapter 48 of the Internal Rev-
enue Code of 1986 is hereby repealed. 
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‘‘(D) 
REQUIRED
CONTRIBUTION.—For 
purposes of this paragraph— 
‘‘(i) IN GENERAL.—the term ‘required 
contribution’ means— 
‘‘(I) in the case of an individual 
eligible to purchase minimum essential 
coverage 
consisting 
of 
coverage 
through 
an 
eligible-employer-spon-
sored plan, the portion of the annual 
premium which would be paid by the 
individual (without regard to whether 
paid through salary reduction or oth-
erwise) for self-only coverage, or 
‘‘(II) in the case of an individual 
eligible only to purchase minimum es-
sential coverage described in sub-
section (g)(1)(C), the annual premium 
for the lowest cost bronze plan avail-
able in the individual market through 
the Exchange in the State in the rat-
ing area in which the individual re-
sides (without regard to whether the 
individual 
purchased 
a 
qualified 
health plan through the Exchange), 
reduced by the amount of the credit 
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allowable under this section for the 
taxable year (determined as if the in-
dividual was covered by a qualified 
health plan offered through the Ex-
change for the entire taxable year). 
‘‘(ii) SPECIAL
RULES
FOR
INDIVID-
UALS RELATED TO EMPLOYEES.—For pur-
poses of clause (i)(I), if an individual is eli-
gible for minimum essential coverage 
through an employer by reason of a rela-
tionship to an employee, the determination 
under subparagraph (C)(i)(II) shall be 
made by reference to required contribution 
of the employee.’’. 
(6) Section 36B of such Code is amended by re-
designating subsection (g) as subsection (h) and by 
inserting after subsection (f) the following new sub-
section: 
‘‘(g) MINIMUM ESSENTIAL COVERAGE.—For pur-
poses of this section— 
‘‘(1) IN GENERAL.—The term ‘minimum essen-
tial coverage’ means any of the following: 
‘‘(A) 
GOVERNMENT
SPONSORED
PRO-
GRAMS.—Coverage under— 
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‘‘(i) the Medicare program under part 
A of title XVIII of the Social Security Act, 
‘‘(ii) the Medicaid program under title 
XIX of the Social Security Act, 
‘‘(iii) the CHIP program under title 
XXI of the Social Security Act, 
‘‘(iv) medical coverage under chapter 
55 of title 10, United States Code, includ-
ing coverage under the TRICARE pro-
gram, 
‘‘(v) a health care program under 
chapter 17 or 18 of title 38, United States 
Code, as determined by the Secretary of 
Veterans Affairs, in coordination with the 
Secretary of Health and Human Services 
and the Secretary, 
‘‘(vi) a health plan under section 
2504(e) of title 22, United States Code 
(relating to Peace Corps volunteers), or 
‘‘(vii) 
the 
Nonappropriated 
Fund 
Health Benefits Program of the Depart-
ment of Defense, established under section 
349 of the National Defense Authorization 
Act for Fiscal Year 1995 (Public Law 
103–337; 10 U.S.C. 1587 note). 
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‘‘(B) EMPLOYER-SPONSORED PLAN.—Cov-
erage under an eligible employer-sponsored 
plan. 
‘‘(C) PLANS
IN
THE
INDIVIDUAL
MAR-
KET.—Coverage under a health plan offered in 
the individual market within a State. 
‘‘(D) GRANDFATHERED HEALTH PLAN.— 
Coverage under a grandfathered health plan. 
‘‘(E) 
OTHER
COVERAGE.—Such 
other 
health benefits coverage, such as a State health 
benefits risk pool, as the Secretary of Health 
and Human Services, in coordination with the 
Secretary, recognizes for purposes of this sub-
section. 
‘‘(2) ELIGIBLE EMPLOYER-SPONSORED PLAN.— 
The term ‘eligible employer-sponsored plan’ means, 
with respect to any employee, a group health plan or 
group health insurance coverage offered by an em-
ployer to the employee which is— 
‘‘(A) a governmental plan (within the 
meaning of section 2791(d)(8) of the Public 
Health Service Act), or 
‘‘(B) any other plan or coverage offered in 
the small or large group market within a State. 
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Such term shall include a grandfathered health plan 
described in paragraph (1)(D) offered in a group 
market. 
‘‘(3) EXCEPTED BENEFITS NOT TREATED AS 
MINIMUM ESSENTIAL COVERAGE.—The term ‘min-
imum essential coverage’ shall not include health in-
surance coverage which consists of coverage of ex-
cepted benefits— 
‘‘(A) described in paragraph (1) of sub-
section (c) of section 2791 of the Public Health 
Service Act, or 
‘‘(B) described in paragraph (2), (3), or 
(4) of such subsection if the benefits are pro-
vided under a separate policy, certificate, or 
contract of insurance. 
‘‘(4) INDIVIDUALS RESIDING OUTSIDE UNITED 
STATES OR RESIDENTS OF TERRITORIES.—Any ap-
plicable individual shall be treated as having min-
imum essential coverage for any month— 
‘‘(A) if such month occurs during any pe-
riod described in subparagraph (A) or (B) of 
section 911(d)(1) which is applicable to the in-
dividual, or 
‘‘(B) if such individual is a bona fide resi-
dent of any possession of the United States (as 
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determined under section 937(a)) for such 
month. 
‘‘(5) INSURANCE-RELATED TERMS.—Any term 
used in this section which is also used in title I of 
the Patient Protection and Affordable Care Act shall 
have the same meaning as when used in such title.’’. 
(7) Section 162(m)(6)(C)(i)(II) of such Code is 
amended by striking ‘‘section 5000A(f)’’ and insert-
ing ‘‘section 36B(g)’’. 
(8) Subsections (a)(1) and (b)(1)(A) of section 
4980H of such Code are each amended by striking 
‘‘section 
5000A(f)(2)’’ 
and 
inserting 
‘‘section 
36B(g)(2)’’. 
(9) Section 4980I(f)(1)(B) of such Code is 
amended by striking ‘‘section 5000A(f)’’ and insert-
ing ‘‘section 36B(g)’’. 
(10) Section 6055(e) of such Code is amended 
by striking ‘‘section 5000A(f)’’ and inserting ‘‘sec-
tion 36B(g)’’. 
(11) Section 6056(b)(2)(B) of such Code is 
amended by striking ‘‘section 5000A(f)(2)’’ and in-
serting ‘‘section 36B(g)(2)’’. 
(12) The table of chapters for subtitle D of 
such Code is amended by striking the item relating 
to chapter 48. 
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