Relief from Obamacare Exchange Failures Act
A BILL
To amend the Internal Revenue Code of 1986 to provide an exemption from the individual mandate for certain individuals without access to Exchange coverage.
Sec. 2 Exemption from individual mandate for certain individuals without access to exchange coverage
“(6) Certain individuals without access to exchange coverage
“(A) In general—Any applicable individual who for any month—
“(i) cannot obtain coverage under a qualified health plan through an Exchange established under title I of the Patient Protection and Affordable Care Act because no qualified health plan is offered to such individual through such an Exchange for such month,
“(ii) is not eligible for coverage described in subsection (f)(1)(A) for such month, and
“(iii) is not eligible for affordable employer-sponsored coverage for such month.
“(B) Affordable employer-sponsored coverage—For purposes of this paragraph, the term “affordable employer-sponsored coverage” means, with respect to any individual for any month, coverage under any eligible employer-sponsored plan if such individual’s required contribution (as determined under subsection (e)(1)(B)(i)) for coverage for such month does not exceed the applicable percentage of such individual’s household income for the taxable year (as determined under subsection (e)(1)(A)).
“(C) Applicable percentage—For purposes of this paragraph, the term “applicable percentage” means the percentage in effect under subsection (e)(1).”