Sec. 1002. INDIVIDUAL RESPONSIBILITY
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## SEC. 1002 INDIVIDUAL RESPONSIBILITY ###
(a)Amounts Section 5000A(c) of the Internal Revenue Code of 1986, as added by section 1501(b) of the Patient Protection and Affordable Care Act and amended by section 10106 of such Act, is amended— ####
(1)in paragraph (2)(B)— #####
(A)in the matter preceding clause (i), by— ######
(i)inserting “the excess of” before “the taxpayer’s household income”; and ######
(ii)inserting “for the taxable year over the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer” before “for the taxable year”; #####
(B)in clause (i), by striking “0.5” and inserting “1.0”; #####
(C)in clause (ii), by striking “1.0” and inserting “2.0”; and #####
(D)in clause (iii), by striking “2.0” and inserting “2.5”; and ####
(2)in paragraph (3)— #####
(A)in subparagraph (A), by striking “$750” and inserting “$695”; #####
(B)in subparagraph (B), by striking “$495” and inserting “$325”; and #####
(C)in subparagraph (D)— ######
(i)in the matter preceding clause (i), by striking “$750” and inserting “$695”; and ######
(ii)in clause (i), by striking “$750” and inserting “$695”. ###
(b)Threshold Section 5000A of such Code, as so added and amended, is amended— ####
(1)by striking subsection (c)(4)(D); and ####
(2)in subsection (e)(2)— #####
(A)by striking “under 100 percent of poverty line” and inserting “below filing threshold”; and #####
(B)by striking all that follows “less than” and inserting “the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer.”.