US Codex
Bill
Notes

H.R. 4015 — what changed

SGR Repeal and Medicare Provider Payment Modernization Act of 2014

From Introduced in House to Engrossed in House. 1 added between Introduced in House and Engrossed in House.

Sec. 10 Delay in implementation of penalty for failure to comply with individual health insurance mandate

added
(a)
added In general— Section 5000A(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

added “(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, 2019, shall be zero.”

(b)
added Delay of certain phase ins and indexing—
(1)
added Phase in of percentage of income limitation— Section 5000A(c)(2)(B) of such Code is amended—
(A)
added by striking “2014” in clause (i) and inserting “2019”, and
(B)
added by striking “2015” in clauses (ii) and (iii) and inserting “2020”.
(2)
added Phase in of applicable dollar amount— Section 5000A(c)(3)(B) of such Code is amended—
(A)
added by striking “2014” and inserting “2019”, and
(B)
added by striking “2015” (before amendment by subparagraph (A)) and inserting “2020”.
(3)
added Indexing of applicable dollar amount— Section 5000A(c)(3)(D) of such Code is amended—
(A)
added by striking “2016” in the matter preceding clause (i) and inserting “2021”, and
(B)
added by striking “2015” in clause (ii) and inserting “2020”.
(4)
added Indexing of exemption based on household income— Section 5000A(e)(1)(D) of such Code is amended—
(A)
added by striking “2014” (before amendment by subparagraph (B)) and inserting “2019”, and
(B)
added by striking “2013” and inserting “2018”.
(c)
added Effective date— The amendments made by this section shall apply to months beginning after December 31, 2013.