(c) CONFORMING AMENDMENTS TO OTHER LAWS.— 
(1) Section 2715(b)(3)(G)(i) of the Public 
Health Service Act is amended by striking ‘‘section 
5000A(f)’’ and inserting ‘‘section 36B(g)’’. 
(2) Section 1251(a)(4)(B)(ii) of the Patient 
Protection and Affordable Care Act is amended by 
striking ‘‘section 5000A(f)(2)’’ and inserting ‘‘sec-
tion 36B(g)(2)’’. 
(3) Section 1302(e)(2)(B) of the Patient Pro-
tection and Affordable Care Act is amended to read 
as follows: 
‘‘(B) has a certification in effect for any 
plan year under this title that— 
‘‘(i) the individual’s required contribu-
tion (determined on an annual basis) for 
coverage for the month exceeds 8 percent 
of such individual’s household income for 
the taxable year described in section 
1412(b)(1)(B), or 
‘‘(ii) the individual has been deter-
mined by the Secretary of Health and 
Human 
Services 
under 
section 
1311(d)(4)(H) to have suffered a hardship 
with respect to the capability to obtain cov-
erage under a qualified health plan.’’. 
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(4) Section 1302(e) of the Patient Protection 
and Affordable Care Act is amended by adding at 
the end the following new paragraph: 
‘‘(4) DETERMINATION
OF
INDIVIDUAL’S
RE-
QUIRED CONTRIBUTION AND HOUSEHOLD INCOME.— 
For purposes of this subsection— 
‘‘(A) 
REQUIRED
CONTRIBUTION.—The 
term ‘required contribution’ means— 
‘‘(i) in the case of an individual eligi-
ble to purchase minimum essential cov-
erage consisting of coverage through an el-
igible-employer-sponsored plan (as defined 
in section 36B(g)(2) of the Internal Rev-
enue Code of 1986), the portion of the an-
nual premium which would be paid by the 
individual (without regard to whether paid 
through salary reduction or otherwise) for 
self-only coverage, or 
‘‘(ii) in the case of an individual eligi-
ble only to purchase minimum essential 
coverage described in section 36B(g)(1)(C) 
of the Internal Revenue Code of 1986, the 
annual premium for the lowest cost bronze 
plan available in the individual market 
through the Exchange in the State in the 
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rating area in which the individual resides 
(without regard to whether the individual 
purchased a qualified health plan through 
the Exchange), reduced by the amount of 
the credit allowable under section 36B of 
such Code for the taxable year (determined 
as if the individual was covered by a quali-
fied health plan offered through the Ex-
change for the entire taxable year). 
‘‘(B) SPECIAL
RULES
FOR
INDIVIDUALS 
RELATED
TO
EMPLOYEES.—For purposes of 
subparagraph (A)(i), if an individual is eligible 
for minimum essential coverage (as defined in 
section 36B(g) of the Internal Revenue Code of 
1986) through an employer by reason of a rela-
tionship to an employee, the determination 
under paragraph (2)(B)(i) shall be made by ref-
erence to required contribution of the employee. 
‘‘(C) INDEXING.—In the case of plan years 
beginning in any calendar year after 2014, 
paragraph (2)(B)(i) shall be applied by sub-
stituting for ‘8 percent’ the percentage the Sec-
retary of Health and Human Services deter-
mines reflects the excess of the rate of premium 
growth between the preceding calendar year 
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and 2013 over the rate of income growth for 
such period. 
‘‘(D) HOUSEHOLD INCOME.—For purposes 
of paragraph (2)(B)(i), the taxpayer’s house-
hold income shall be increased by any exclusion 
from gross income for any portion of the re-
quired contribution made through a salary re-
duction arrangement.’’. 
(5) Section 1311(d)(4) of the Patient Protec-
tion and Affordable Care Act is amended by striking 
subparagraph (H) and by redesignating subpara-
graphs (I), (J), and (K) as subparagraphs (H), (I), 
and (J), respectively. 
(6) Section 1312(d)(4) of the Patient Protec-
tion and Affordable Care Act is amended by striking 
‘‘section 5000A(f)’’ and inserting ‘‘section 36B(g)’’. 
(7) Section 1331(e)(1)(C) of the Patient Pro-
tection and Affordable Care Act is amended— 
(A) by striking ‘‘section 5000A(f)’’ and in-
serting ‘‘section 36B(g)’’, and 
(B) by striking ‘‘section 5000A(e)(2) of 
such Code’’ and inserting ‘‘section 1411(a)(4)’’. 
(8) Section 1332(a)(2)(D) of the Patient Pro-
tection and Affordable Care Act is amended by 
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striking ‘‘Sections 36B, 4980H, and 5000A’’ and in-
serting ‘‘Sections 36B and 4980H’’. 
(9) Section 1401(c)(1)(A)(iii) of the Patient 
Protection and Affordable Care Act is amended by 
striking ‘‘section 5000A(f)’’ and inserting ‘‘section 
36B(g)’’. 
(10) Section 1411(a) of the Patient Protection 
and Affordable Care Act is amended— 
(A) by adding ‘‘and’’ at the end of para-
graph (2), 
(B) by striking ‘‘sections 36B(c)(2)(C) and 
5000A(e)(2); and’’ in paragraph (3) and insert-
ing ‘‘section 36B(c)(2)(C).’’, and 
(C) by striking paragraph (4). 
(11) Section 1411(b)(4)(C) of the Patient Pro-
tection and Affordable Care Act is amended by 
striking ‘‘section 5000A(e)(1)(B)’’ and inserting 
‘‘section 36B(c)(2)(D)’’. 
(12) Section 1411(b) of the Patient Protection 
and Affordable Care Act is amended by striking 
paragraph (5). 
(13) Section 1411(e)(4)(B) of the Patient Pro-
tection and Affordable Care Act is amended by 
striking clause (iv). 
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(d) EFFECTIVE DATE.—The amendments and repeal 
made by this section shall apply to taxable years ending 
after December 31, 2013. 
Æ 
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