[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1933 Introduced in House (IH)]
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115th CONGRESS
1st Session
H. R. 1933
To amend the Internal Revenue Code of 1986 to allow individuals to
receive a premium assistance credit for insurance not purchased on an
Exchange, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 5, 2017
Mr. Duncan of Tennessee (for himself, Mr. Roe of Tennessee, Mr. Kustoff
of Tennessee, Mr. Fleischmann, Mr. DesJarlais, Mrs. Blackburn, and Mrs.
Black) introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on Energy
and Commerce, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow individuals to
receive a premium assistance credit for insurance not purchased on an
Exchange, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Health Care Options Act of 2017''.
SEC. 2. PREMIUM ASSISTANCE CREDIT ALLOWED FOR INSURANCE OUTSIDE AN
EXCHANGE.
(a) In General.--Section 36B of the Internal Revenue Code of 1986
is amended by redesignating subsection (g) as subsection (h) and by
inserting after subsection (f) the following new subsection:
``(g) Special Rules Relating to Certain Off-Exchange Plans.--
``(1) In general.--In the case of a taxpayer described in
paragraph (2) who is covered, or whose spouse or dependent is
covered, by a plan described in paragraph (3) for a coverage
month beginning after December 31, 2017, and before January 1,
2020, this section shall be applied with the following
modifications:
``(A) Such plan shall be treated as a qualified
health plan.
``(B) Subparagraph (A) of subsection (b)(2) shall
be applied without regard to so much of such
subparagraph as follows `of the taxpayer' and precedes
`, or'.
``(C) Clause (i) of subsection (b)(3)(B) shall be
applied by substituting `through an Exchange' for
`through the same Exchange through which the qualified
health plans taken into account under paragraph (2)(A)
were offered'.
``(D) Clause (i) of subsection (c)(2)(A) shall be
applied without regard to so much of such clause as
follows `(b)(2)(A)' and precedes `, and'.
``(E) Subsection (d)(3)(B) shall be applied without
regard to `through an Exchange'.
``(2) Taxpayer described.--For purposes of this subsection,
a taxpayer is described in this paragraph if the taxpayer
resides in a rating area or county in which the Secretary of
Health and Human Services certifies that no qualified health
plans are offered through an Exchange established under Section
1311 of the Patient Protection and Affordable Care Act.
``(3) Plans described.--For purposes of this subsection, a
plan is described in this paragraph if--
``(A) enrollment in the plan was not done through
an Exchange, and
``(B) the plan is authorized by the State in which
the taxpayer resides to be offered in the individual
market in the State other than through an Exchange, or
is a not-for-profit membership organization organized
under State law and authorized under State law to
accept member contributions to fund health care
benefits for members and their families.''.
(b) Off-Exchange Plans Excluded From Advance Payments.--Section
1412 of the Patient Protection and Affordable Care Act (42 U.S.C.
18082) is amended by adding at the end the following new subsection:
``(f) Nonapplication to Off-Exchange Plans.--This section and
section 1411 shall not apply, and no advance determination or advance
payment shall be made, in the case of an individual enrolling in a plan
described in section 36B(g)(3) of the Internal Revenue Code of 1986.''.
(c) Reporting.--Subsection (b) of section 6055 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
paragraph:
``(3) Information relating to off-exchange coverage.--If
minimum essential coverage provided to an individual under
subsection (a) consists of coverage described in section
36B(g)(3), a return described in this subsection for taxable
years beginning before January 1, 2020, shall include--
``(A) a statement that such plan is coverage not
enrolled in through an Exchange,
``(B) the premiums paid with respect to such
coverage,
``(C) the months during which such coverage is
provided to the individual,
``(D) the adjusted monthly premium for the
applicable second lowest cost silver plan (as defined
in section 36B(b)(3), determined without regard to
whether such plan is offered through an Exchange if the
Secretary of Health and Human Services has made the
determination under section 36B(g)(2) with respect to
the rating area) for each such month with respect to
such individual, and
``(E) such other information as the Secretary may
prescribe.''.
(d) Waiver of Individual Mandate in Areas With No Exchange Plans.--
(1) In general.--Paragraph (1) of section 5000A(d) of the
Internal Revenue Code of 1986 is amended by striking ``or (4)''
and inserting ``(4), or (5)''.
(2) Individuals residing in exempted areas.--Subsection (d)
of section 5000A of such Code is amended by adding at the end
the following new paragraph:
``(5) Individuals residing in exempted areas.--For purposes
of months beginning after December 31, 2017, and before January
1, 2020, such term shall not include an individual who resides
in a rating area or county in which the Secretary of Health and
Human Services certifies for purposes of section 36B(g)(2) that
no qualified health plans are offered through an Exchange
established under Section 1311 of the Patient Protection and
Affordable Care Act.''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable and plan years beginning after December 31, 2017.
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