Section 1 Short title
This Act may be cited as the “American Liberty Restoration Act”.
American Liberty Restoration Act
A BILL
To restore Americans’ individual liberty by striking the Federal mandate to purchase insurance.
Sec. 2 Restoring individual liberty
Repeal of requirement To maintain minimum essential coverage—
In general— The Internal Revenue Code of 1986 is amended by striking chapter 48 (and the item related to such chapter in the table of chapters).
Effective date— The amendments made by this subsection shall apply to taxable years beginning after December 31, 2016.
Repeal of reporting of health insurance coverage—
In general— Part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by striking subpart D (and the item related to such part in the table of parts for such subchapter).
Conforming amendment— Subsection (c) of section 1502 of the Patient Protection and Affordable Care Act is repealed.
Effective date— The amendments made by this subsection shall apply to calendar years beginning after December 31, 2016.