Lynn Jenkins

“ Sec. 2. Delay in implementation of penalty for failure to comply with individual health insurance mandate (a) In general– Section 5000A (c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
(5) Delay in implementation of penalty– Notwithstanding any other provision of this subsection, the monthly penalty amount with respect to any taxpayer for any month beginning before January 1, 2015, shall be zero. ”

“ Indexing of exemption based on household income– Section 5000A (e) (1) (D) of such Code is amended—
(A) by striking “2014” (before amendment by subparagraph (B) ) and inserting “2015”, and (B) by striking “2013” and inserting “2014”. (c) Effective date– The amendments made by this section shall apply to months beginning after December 31, 2013. ”