Sec. 204. Individual mandate
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Section 5000A(c) of the Internal Revenue Code of 1986 is amended— in paragraph (2)(B)— by striking after 2015 in clause
(iii)and inserting in 2016 , and by adding at the end the following new clause: Zero percent for taxable years beginning after 2016. , and in paragraph (3)— by striking $695 in subparagraph
(A)and inserting $0 , by striking and $325 for 2014 in subparagraph
(B)and inserting , $325, for 2014, and $695 for 2016 , and by striking subparagraph (D). The amendments made by this section shall apply to months beginning after December 31, 2016.