SIMPLE Fairness Act

Bill: 113-hr-4118
Sponsor: full_name: Rep. Jenkins, Lynn [R-KS-2]
Introduced: 2014-02-28
Policy area: Taxation
Subjects: Comprehensive health care

Health care costs and insurance

Health care coverage and access

Sales and excise taxes

Tax administration and collection, taxpayers
Latest action: action_date: 2014-03-10
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 319.

Summaries:
action_date: 2014-02-28
action_desc: Introduced in House
text: <p>Suspending the Individual Mandate Penalty Law Equals Fairness Act or the SIMPLE Fairness Act - Amends the Internal Revenue Code to delay until 2015 the imposition of the monthly penalty amount on individual taxpayers for failure to purchase minimum essential health care coverage.</p>

action_date: 2014-03-05
action_desc: Passed House without amendment
text: <p><b>(This measure has not been amended since it was introduced. The summary of that version is repeated here.)</b></p> <p>Suspending the Individual Mandate Penalty Law Equals Fairness Act or the SIMPLE Fairness Act - Amends the Internal Revenue Code to delay until 2015 the imposition of the monthly penalty amount on individual taxpayers for failure to purchase minimum essential health care coverage.</p>

tv_txt: I 113th CONGRESS 2d Session H. R. 4118 IN THE HOUSE OF REPRESENTATIVES February 28, 2014 Ms. Jenkins (for herself, Mr. Brady of Texas , Mr. Sessions , Mr. Burgess , Mr. Nugent , Ms. Ros-Lehtinen , Mr. Webster of Florida , Mr. Woodall , and Mr. Cole ) 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 delay the implementation of the penalty for failure to comply with the individual health insurance mandate.

1. Short title This Act may be cited as the Suspending the Individual Mandate Penalty Law Equals Fairness Act or as the SIMPLE Fairness Act . 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 penalty 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 indexing (1) Phase in of percentage of income limitation 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 (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 preceding 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 December 31, 2013.

tv_txt: I 113th CONGRESS 2d Session H. R. 4118 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title This Act may be cited as the Suspending the Individual Mandate Penalty Law Equals Fairness Act or as the SIMPLE Fairness Act . 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 penalty 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 indexing (1) Phase in of percentage of income limitation 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 (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 preceding 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 December 31, 2013.

Passed the House of Representatives March 5, 2014. Karen L. Haas, Clerk.

tv_txt: 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.

1. Short title This Act may be cited as the Suspending the Individual Mandate Penalty Law Equals Fairness Act or as the SIMPLE Fairness Act . 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 penalty 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 indexing (1) Phase in of percentage of income limitation 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 (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 preceding 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 December 31, 2013.

Passed the House of Representatives March 5, 2014. Karen L. Haas, Clerk

March 10, 2014 Read the second time and placed on the calendar