Section 1 Short title
This Act may be cited as the “Medicaid Gap Relief Act of 2016”.
Medicaid Gap Relief Act of 2016
A BILL
To amend the Internal Revenue Code of 1986 to exempt from the individual health insurance mandate certain low-income individuals residing in States that have not elected the Medicaid expansion under the Patient Protection and Affordable Care Act.
Sec. 2 Exemption from the individual mandate for certain low-income individuals residing in non-Medicaid-expansion States
in paragraph (1), by striking “or (4)” and inserting “(4), or (5)”, and
by adding at the end the following new paragraph:
“(5) Certain low-income individuals in non-Medicaid-expansion States—Such term shall not include an individual for any month during which the individual—
“(A) is described in section 1902(a)(10)(A)(i)(VIII) of the Social Security Act, and
“(B) resides in a State that has not, for such month, made medical assistance available to the individuals described in such section under the State plan under title XIX of such Act (or under a waiver of such plan under section 1115 of such Act).”
Effective date— The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2016.