II 
Calendar No. 319 
113TH CONGRESS 
2D SESSION 
H. R. 4118 
IN THE SENATE OF THE UNITED STATES 
MARCH 6, 2014 
Received; read the first time 
MARCH 10, 2014 
Read the second time and placed on the calendar 
AN ACT 
To amend the Internal Revenue Code of 1986 to delay the 
implementation of the penalty for failure to comply with 
the individual health insurance mandate. 
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 ‘‘Suspending the Indi-
vidual Mandate Penalty Law Equals Fairness Act’’ or as 
the ‘‘SIMPLE Fairness Act’’. 
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03:30 Mar 11, 2014
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SEC. 2. DELAY IN IMPLEMENTATION OF PENALTY FOR 
FAILURE 
TO 
COMPLY 
WITH 
INDIVIDUAL 
HEALTH INSURANCE MANDATE. 
(a) IN GENERAL.—Section 5000A(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(5) DELAY
IN
IMPLEMENTATION
OF
PEN-
ALTY.—Notwithstanding any other provision of this 
subsection, the monthly penalty amount with respect 
to any taxpayer for any month beginning before 
January 1, 2015, shall be zero.’’. 
(b) DELAY OF CERTAIN PHASE INS AND INDEX-
ING.— 
(1) PHASE IN OF PERCENTAGE OF INCOME LIM-
ITATION.—Section 5000A(c)(2)(B) of such Code is 
amended— 
(A) by striking ‘‘2014’’ in clause (i) and 
inserting ‘‘2015’’, and 
(B) by striking ‘‘2015’’ in clauses (ii) and 
(iii) and inserting ‘‘2016’’. 
(2) 
PHASE
IN
OF
APPLICABLE
DOLLAR 
AMOUNT.—Section 5000A(c)(3)(B) of such Code is 
amended— 
(A) by striking ‘‘2014’’ and inserting 
‘‘2015’’, and 
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(B) by striking ‘‘2015’’ (before amendment 
by subparagraph (A)) and inserting ‘‘2016’’. 
(3) 
INDEXING
OF
APPLICABLE
DOLLAR 
AMOUNT.—Section 5000A(c)(3)(D) of such Code is 
amended— 
(A) by striking ‘‘2016’’ in the matter pre-
ceding clause (i) and inserting ‘‘2017’’, and 
(B) by striking ‘‘2015’’ in clause (ii) and 
inserting ‘‘2016’’. 
(4) INDEXING
OF
EXEMPTION
BASED
ON 
HOUSEHOLD
INCOME.—Section 5000A(e)(1)(D) of 
such Code is amended— 
(A) by striking ‘‘2014’’ (before amendment 
by subparagraph (B)) and inserting ‘‘2015’’, 
and 
(B) by striking ‘‘2013’’ and inserting 
‘‘2014’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after Decem-
ber 31, 2013. 
Passed the House of Representatives March 5, 
2014. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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Calendar No. 319 
113TH CONGRESS 
2D SESSION 
H. R. 4118 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
delay the implementation of the penalty for fail-
ure to comply with the individual health insur-
ance mandate. 
MARCH 10, 2014 
Read the second time and placed on the calendar 
VerDate Mar 15 2010 
03:30 Mar 11, 2014
Jkt 039200
PO 00000
Frm 00004
Fmt 6651
Sfmt 6651
E:\BILLS\H4118.PCS
H4118
smartinez on DSK6TPTVN1PROD with BILLS