Sec. 10. Delay in implementation of penalty for failure to comply with individual health insurance mandate
178 words·~1 min read·
/bill/113/hr/4015/rds/section-10A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 5000A(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Notwithstanding any other provision of this subsection, the monthly penalty amount with respect to any taxpayer for any month beginning before January 1, 2019, shall be zero. . Section 5000A(c)(2)(B) of such Code is amended— by striking 2014 in clause
(i)and inserting 2019 , and by striking 2015 in clauses
(ii)and
(iii)and inserting 2020 . Section 5000A(c)(3)(B) of such Code is amended— by striking 2014 and inserting 2019 , and by striking 2015 (before amendment by subparagraph (A)) and inserting 2020 . Section 5000A(c)(3)(D) of such Code is amended— by striking 2016 in the matter preceding clause
(i)and inserting 2021 , and by striking 2015 in clause
(ii)and inserting 2020 . Section 5000A(e)(1)(D) of such Code is amended— by striking 2014 (before amendment by subparagraph (B)) and inserting 2019 , and by striking 2013 and inserting 2018 . The amendments made by this section shall apply to months beginning after December 31, 2013.