I 
114TH CONGRESS 
2D SESSION 
H. R. 6019 
To amend the Internal Revenue Code of 1986 to provide an exemption 
to the individual mandate to maintain health coverage for certain individ-
uals whose premium has increased by more than 10 percent, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 13, 2016 
Mr. YOUNG of Indiana 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 provide 
an exemption to the individual mandate to maintain 
health coverage for certain individuals whose premium 
has increased by more than 10 percent, and for other 
purposes. 
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 ‘‘Relief from Obamacare 
Mandate Act of 2016’’. 
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SEC. 2. MODIFICATIONS TO EXEMPTION TO REQUIREMENT 
TO MAINTAIN HEALTH COVERAGE. 
(a) EXEMPTION FOR INDIVIDUALS WITH EXCESSIVE 
PREMIUM INCREASES.—Section 5000A(e) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(6) INDIVIDUALS WITH EXCESSIVE PREMIUM 
INCREASES.—Any applicable individual for any 
month during a calendar year if such applicable indi-
vidual resides in a State in which either— 
‘‘(A) the average premium for self-only 
coverage for the second lowest cost silver plan 
within the State for such calendar year is more 
than 10 percent greater than the average pre-
mium for self-only coverage for the second low-
est cost silver plan within the State for the pre-
ceding calendar year, or 
‘‘(B) the average premium for family cov-
erage for the second lowest cost silver plan 
within the State for such calendar year is more 
than 10 percent greater than the average pre-
mium for family coverage for the second lowest 
cost silver plan within the State for the pre-
ceding calendar year.’’. 
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(b) MODIFICATION OF RULES FOR DETERMINING 
AFFORDABILITY.—Section 5000A(e)(1)(B)(ii) is amend-
ed— 
(1) by inserting ‘‘the sum of’’ before ‘‘the an-
nual premium for the lowest cost bronze plan’’, and 
(2) by inserting ‘‘and the maximum annual de-
ductible for such plan’’ after ‘‘though the Ex-
change)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after the date 
of the enactment of this Act. 
SEC. 3. REPEAL OF DISTRIBUTIONS FOR MEDICINE QUALI-
FIED ONLY IF FOR PRESCRIBED DRUG OR IN-
SULIN. 
(a) HSAS.—Subparagraph (A) of section 223(d)(2) 
of the Internal Revenue Code of 1986 is amended by strik-
ing the last sentence. 
(b) ARCHER MSAS.—Subparagraph (A) of section 
220(d)(2) of the Internal Revenue Code of 1986 is amend-
ed by striking the last sentence. 
(c) HEALTH FLEXIBLE SPENDING ARRANGEMENTS 
AND HEALTH REIMBURSEMENT ARRANGEMENTS.—Sec-
tion 106 of the Internal Revenue Code of 1986 is amended 
by striking subsection (f). 
(d) EFFECTIVE DATES.— 
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(1) 
DISTRIBUTIONS
FROM
SAVINGS
AC-
COUNTS.—The amendments made by subsections (a) 
and (b) shall apply to amounts paid with respect to 
taxable years beginning after December 31, 2015. 
(2) REIMBURSEMENTS.—The amendment made 
by subsection (c) shall apply to expenses incurred 
with respect to taxable years beginning after Decem-
ber 31, 2016. 
SEC. 4. REPEAL OF LIMITATION ON HEALTH FLEXIBLE 
SPENDING ARRANGEMENTS UNDER CAFE-
TERIA PLANS. 
(a) IN GENERAL.—Section 125 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking subsection (i), and 
(2) by redesignating subsections (j), (k), and (l) 
as subsections (i), (j), and (k), respectively. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2016. 
SEC. 5. REPEAL OF TAX ON HEALTH SAVINGS ACCOUNTS. 
(a) HSAS.—Section 223(f)(4)(A) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘20 per-
cent’’ and inserting ‘‘10 percent’’. 
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(b) ARCHER MSAS.—Section 220(f)(4)(A) of the In-
ternal Revenue Code of 1986 is amended by striking ‘‘20 
percent’’ and inserting ‘‘15 percent’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions made after Decem-
ber 31, 2016. 
Æ 
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