Title: Fair Access to Health Care Act of 2017
Policy area: Taxation

Summary:
Fair Access to Health Care Act of 2017
This bill amends the Internal Revenue Code, with respect to the health care insurance premium assistance tax credit, to adjust by a specified percentage the poverty line cap used to determine the eligibility of low-income taxpayers whose principal residence is located in a high cost area for such credit. The bill defines "specified percentage" as the product of 400% (the current poverty line cap) and the Supplemental Poverty Measure adjustment for the high cost area as determined by the U.S. Census Bureau.


[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1589 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 1589

 To amend the Internal Revenue Code of 1986 to adjust the phaseout of 
 the health insurance tax credit for geographic variations in the cost-
                               of-living.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 16, 2017

 Mr. Thompson of California (for himself and Ms. Eshoo) 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 adjust the phaseout of 
 the health insurance tax credit for geographic variations in the cost-
                               of-living.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fair Access to Health Care Act of 
2017''.

SEC. 2. PHASEOUT OF HEALTH INSURANCE TAX CREDIT ADJUSTED TO TAKE INTO 
              ACCOUNT GEOGRAPHIC VARIATION IN THE COST-OF-LIVING.

    (a) In General.--Section 36B(b) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(4) Geographic adjustment for cost-of-living.--
                    ``(A) In general.--In the case of a taxpayer whose 
                principal place of residence for any taxable year is 
                located in a high cost area, there shall be substituted 
                `the specified percentage' for `400 percent' in 
                paragraph (3)(A)(i) and in subsections (c)(1)(A) and 
                (f)(2)(B).
                    ``(B) High cost area.--For purposes of this 
                paragraph, the term `high cost area' means any 
                metropolitan statistical area or non-metropolitan area 
                the SPM for which exceeds the national average SPM.
                    ``(C) Specified percentage.--For purposes of this 
                paragraph, the term `specified percentage' means, with 
                respect to a taxpayer whose principal place of 
                residence for any taxable year is located in a high 
                cost area, the product of 400 percent and the SPM 
                adjustment for such area.
                    ``(D) SPM.--For purposes of this paragraph--
                            ``(i) In general.--The term `SPM' means, 
                        with respect to each calendar year, the 
                        Supplemental Poverty Measure as determined by 
                        the Bureau of the Census.
                            ``(ii) National average spm.--The national 
                        average SPM shall be determined without regard 
                        to Alaska and Hawaii.
                            ``(iii) Determination for taxable year 
                        based on preceding calendar year.--SPM with 
                        respect to any taxable year shall be determined 
                        on the basis of the calendar year preceding the 
                        calendar year in which the taxable year begins.
                    ``(E) SPM adjustment.--For purposes of this 
                paragraph, the term `SPM adjustment' means, with 
                respect to a high cost area for a calendar year, the 
                SPM adjustment as determined by the Bureau of the 
                Census.
                    ``(F) Alternative measure of cost-of-living.--If 
                the Secretary determines that another measure of cost-
                of-living is more appropriate than the SPM for purposes 
                of this paragraph, the Secretary shall use such measure 
                in lieu of the SPM.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2016.
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