1. Delay of application of individual health insurance mandate for individuals who have not attained age 27
In general— Section 5000A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(h) Delayed application to individuals who have not attained age 27—In the case of any month beginning before January 1, 2015, no penalty shall be imposed under subsection (a) with respect to any individual who has not attained age 27 as of December 31, 2013.”
Effective date— The amendment made by this section shall take effect as if included in section 1501 of the Patient Protection and Affordable Care Act.