United States. Congress

“ INDIVIDUALS NOT LAWFULLY PRESENT- Such term shall not include an individual for any month if for the month the individual is not a citizen or national of the United States or an alien lawfully present in the United States. ”

“ IN GENERAL- The individual responsibility requirement provided for in this section (in this subsection referred to as the `requirement') is commercial and economic in nature, and substantially affects interstate commerce, as a result of the effects described in paragraph (2) . (2) EFFECTS ON THE NATIONAL ECONOMY AND INTERSTATE COMMERCE- The effects described in this paragraph are the following: (A) The requirement regulates activity that is commercial and economic in nature: economic and financial decisions about how and when health care is paid for, and when health insurance is purchased. ”

“ PAYMENT OF PENALTY- If an individual with respect to whom a penalty is imposed by this section for any month-- ` (A) is a dependent (as defined in section 152) of another taxpayer for the other taxpayer's taxable year including such month, such other taxpayer shall be liable for such penalty, or ` (B) files a joint return for the taxable year including such month, such individual and the spouse of such individual shall be jointly liable for such penalty. ”

“ POVERTY LINE USED- In the case of any taxable year ending with or within a calendar year, the poverty line used shall be the most recently published poverty line as of the 1st day of such calendar year. ` (d) Applicable Individual- For purposes of this section-- ` (1) IN GENERAL- The term `applicable individual' means, with respect to any month, an individual other than an individual described in paragraph (2) , (3) , or (4) . ”

“ REPORTING OF HEALTH INSURANCE COVERAGE. (a) In General- Part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after subpart C the following new subpart: `Subpart D--Information Regarding Health Insurance Coverage `Sec. 6055. Reporting of health insurance coverage. `SEC. 6055. REPORTING OF HEALTH INSURANCE COVERAGE. ` (a) In General- Every person who provides minimum essential coverage to an individual during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b) . ”