I 
114TH CONGRESS 
1ST SESSION H. R. 2306 
To amend the Internal Revenue Code of 1986 to eliminate the marriage 
penalty in, and reduce the eligibility limitation on, the tax credit for 
health insurance premiums. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 13, 2015 
Mr. GROTHMAN introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to eliminate 
the marriage penalty in, and reduce the eligibility limita-
tion on, the tax credit for health insurance premiums. 
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 ‘‘Obamacare Marriage 
Penalty Elimination Act’’. 
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SEC. 2. ELIMINATION OF MARRIAGE PENALTY IN HEALTH 
INSURANCE PREMIUM TAX CREDIT. 
(a) IN GENERAL.—Section 36B(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(4) ELIMINATION OF MARRIAGE PENALTY.—In 
the case of a joint return— 
‘‘(A) CREDIT
DETERMINED
SEPARATELY 
WITH RESPECT TO EACH SPOUSE.—The credit 
allowed under this section shall be sum of the 
two credits determined under this section sepa-
rately with respect to each spouse (as provided 
under this subparagraph). 
‘‘(B) 
TREATMENT
OF
INCOME
OF 
SPOUSES.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (ii), each spouse shall take 
into account the income of such spouse for 
purposes of this section. 
‘‘(ii) INCOME SPLIT NOT TO RESULT 
IN INELIGIBILITY FOR CREDIT FOR EITHER 
SPOUSE.—If— 
‘‘(I) the poverty line with respect 
to a spouse (determined after applica-
tion of this paragraph but without re-
gard to this clause) exceeds the in-
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SEC. 3. REDUCTION IN POVERTY LINE ELIGIBILITY LIMITA-
TION FOR HEALTH INSURANCE PREMIUM 
TAX CREDIT. 
(a) AMENDMENTS
TO
THE INTERNAL REVENUE 
CODE OF 1986.— 
(1) IN GENERAL.—Section 36B(c)(1)(A) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘400 percent’’ and inserting ‘‘the applicable per-
centage’’. 
(2) 
APPLICABLE
PERCENTAGE.—Section 
36B(c)(1) of such Code is amended by redesignating 
subparagraphs (B), (C), and (D) as subparagraphs 
(C), (D), and (E), respectively, and by inserting 
after subparagraph (A) the following new subpara-
graph: 
‘‘(B) 
APPLICABLE
PERCENTAGE.—The 
term ‘applicable percentage’ means such per-
centage as the Secretary, after consultation 
with the Secretary of Health and Human Serv-
ices, determines will result in a combination of 
increased Federal revenues and reduced Federal 
outlays which is equal to the combination of re-
duced Federal revenues and increased Federal 
outlays as a result of the amendments made by 
section 2 of the Obamacare Marriage Penalty 
Elimination Act.’’. 
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(3) CONFORMING AMENDMENTS.— 
(A) Section 36B(b)(3)(A)(i) of such Code 
is amended by inserting ‘‘and subsection 
(c)(1)(A)’’ after ‘‘Except as provided in clause 
(ii)’’. 
(B) Section 36B(f)(2)(B)(i) of such Code 
is amended by striking ‘‘400 percent’’ and in-
serting ‘‘the applicable percentage (as defined 
in subsection (c)(1)(B))’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to taxable years begin-
ning after December 31, 2015. 
(b) AMENDMENTS TO THE PATIENT PROTECTION 
AND AFFORDABLE CARE ACT.— 
(1) IN GENERAL.—Section 1402(b)(2) of the 
Patient Protection and Affordable Care Act is 
amended by striking ‘‘400 percent’’ and inserting 
‘‘the applicable percentage (as defined in section 
36B(c)(1)(B) of the Internal Revenue Code of 
1986)’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 1402(c)(1)(A) of such Act is 
amended by striking ‘‘The reduction’’ and in-
serting ‘‘Except as provided in subsection 
(b)(2), the reduction’’. 
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(B) Section 1402(c)(1)(B)(i) of such Act is 
amended by striking ‘‘The Secretary’’ and in-
serting ‘‘Except as provided in subsection 
(b)(2), the Secretary’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to months beginning 
after December 31, 2015. 
Æ 
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