H.R. 3962/Division A/Title V/Subtitle A/Part 1/Subpart A

{{SECTION|SEC. 501.|SEC. 501}}. TAX ON INDIVIDUALS WITHOUT ACCEPTABLE HEALTH CARE COVERAGE.

 * (a) .—


 * Subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part:

``PART VIII − HEALTH CARE RELATED TAXES

``.

``Subpart A − Tax on Individuals Without Acceptable Health Care Coverage

``Sec. 59B. Tax on individuals without acceptable health care coverage.


 * (b) .—


 * (1) IN GENERAL.—


 * Subpart B of part III of subchapter A of chapter 61 of such Code is amended by inserting after section 6050W the following new section:


 * (2) PENALTY FOR FAILURE TO FILE.—


 * (A) RETURN.—


 * Subparagraph (B) of section 6724(d)(1) of such Code is amended by striking “or” at the end of clause (xxii), by striking “and” at the end of clause (xxiii) and inserting “or”, and by adding at the end the following new clause:


 * ``(xxiv) section 6050X (relating to returns relating to health insurance coverage), and´´.


 * (B) STATEMENT.—


 * Paragraph (2) of section 6724(d) of such Code is amended by striking “or” at the end of subparagraph (EE), by striking the period at the end of subparagraph (FF) and inserting “, or”, and by inserting after subparagraph (FF) the following new subparagraph:


 * ``(GG) section 6050X (relating to returns relating to health insurance coverage).´´.


 * (c) .—


 * Subsection (a) of section 6012 of such Code is amended by inserting after paragraph (9) the following new paragraph:


 * ``(10) Every individual to whom section 59B(a) applies and who fails to meet the requirements of section 59B(d) with respect to such individual or any qualifying child (as defined in section 152(c)) of such individual.´´.


 * (d) .—


 * (1) The table of parts for subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:


 * ``PART VIII. HEALTH CARE RELATED TAXES.´´.


 * (2) The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by adding at the end the following new item:


 * ``SEC. 6050X. RETURNS RELATING TO HEALTH INSURANCE COVERAGE.´´.


 * (e) .—


 * The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986.


 * (f) .—


 * (1) IN GENERAL.—


 * The amendments made by this section shall apply to taxable years beginning after December 31, 2012.


 * (2) RETURNS.—


 * The amendments made by subsection (b) shall apply to calendar years beginning after December 31, 2012.

