Section 1 Short title
This Act may be cited as the “Patient Freedom Act of 2014”.
Patient Freedom Act of 2014
A BILL
To amend the Internal Revenue Code of 1986 to repeal the individual health insurance mandate.
Sec. 2 Repeal of individual health insurance mandate
In general— Section 5000A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(h) Termination—This section shall not apply with respect to any month beginning after December 31, 2013.”
Effective date— The amendment made by subsection (a) shall apply to taxable years ending after December 31, 2013.