FAIR Act of 2014

Freeing Americans from Inequitable Requirements Act of 2014 or the FAIR Act of 2014 - Amends the Internal Revenue Code, with respect to the individual mandate to purchase health care coverage, to delay such requirement from taking effect until the Secretary of the Treasury submits to Congress a certification that the employer mandate to provide health care coverage for employees is being applied and administered without any administratively created exceptions.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2106 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2106

    To amend the Internal Revenue Code of 1986 to provide that the 
individual health insurance mandate not apply until the employer health 
           insurance mandate is enforced without exceptions.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 11, 2014

 Mrs. Fischer (for herself, Ms. Ayotte, Mr. Barrasso, Mr. Boozman, Mr. 
 Coats, Mr. Cochran, Mr. Inhofe, Mr. Johanns, Mr. Roberts, Mr. Vitter, 
  Mr. Wicker, and Mr. Johnson of Wisconsin) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to provide that the 
individual health insurance mandate not apply until the employer health 
           insurance mandate is enforced without exceptions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Freeing Americans from Inequitable 
Requirements Act of 2014'' or the ``FAIR Act of 2014''.

SEC. 2. FINDINGS; PURPOSE.

    (a) Findings.--Congress finds the following:
            (1) Since the passage of the Patient Protection and 
        Affordable Care Act (hereafter referred to as ``PPACA''), the 
        Administration--through the Department of Health and Human 
        Services and the Department of the Treasury--has unilaterally 
        delayed or changed PPACA at least eighteen times.
            (2) On July 2, 2013, the Administration delayed until 2015 
        the PPACA requirement that employers with at least 50 full-time 
        equivalent employees provide health coverage for their full-
        time workers or risk paying a penalty to the Internal Revenue 
        Service.
            (3) On February 10, 2014, the Administration once again 
        delayed the PPACA requirement until 2016 for employers with 
        between 50 and 99 full-time equivalent employees to provide 
        qualified health insurance to their employees.
            (4) The Administration lacks the authority to unilaterally 
        change statutorily defined dates in order to delay the 
        implementation of any provision of PPACA.
            (5) If the Administration continues to suspend the 
        penalties for businesses absent any statutory authority, then 
        the penalties for all Americans should be suspended on the 
        basis of fundamental fairness.
    (b) Purpose.--The purpose of this Act is to require the suspension 
of the enforcement of penalties associated with the individual mandate 
should the Administration unilaterally announce a suspension of the 
enforcement of penalties for any component of the employer mandate.

SEC. 3. INDIVIDUAL HEALTH INSURANCE MANDATE DELAYED UNTIL EMPLOYER 
              HEALTH INSURANCE MANDATE ENFORCED WITHOUT EXCEPTIONS.

    (a) In General.--Section 5000A of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(h) Delay Until Employer Health Insurance Mandate Enforced 
Without Exceptions.--This section shall not apply with respect to any 
month which begins before the date on which the Secretary submits to 
Congress a certification that section 4980H is being applied and 
administered without any administratively created exceptions.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after December 31, 2013.
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