Part of the Health Care Bill that passed

H. R. 3590—128
‘‘(i) IN GENERAL.—The term ‘poverty line’ has the
meaning given that term in section 2110(c)(5) of the
Social Security Act (42 U.S.C. 1397jj(c)(5)).
‘‘(ii) 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).
‘‘(2) RELIGIOUS EXEMPTIONS.—
‘‘(A) RELIGIOUS CONSCIENCE EXEMPTION.—Such term
shall not include any individual for any month if such
individual has in effect an exemption under section
1311(d)(4)(H) of the Patient Protection and Affordable Care
Act which certifies that such individual is a member of
a recognized religious sect or division thereof described
in section 1402(g)(1) and an adherent of established tenets
or teachings of such sect or division as described in such
section.
‘‘(B) HEALTH CARE SHARING MINISTRY.—
‘‘(i) IN GENERAL.—Such term shall not include any
individual for any month if such individual is a member
of a health care sharing ministry for the month.
‘‘(ii) HEALTH CARE SHARING MINISTRY.—The term
‘health care sharing ministry’ means an organization—
‘‘(I) which is described in section 501(c)(3) and
is exempt from taxation under section 501(a),
‘‘(II) members of which share a common set
of ethical or religious beliefs and share medical
expenses among members in accordance with those
beliefs and without regard to the State in which
a member resides or is employed,
‘‘(III) members of which retain membership
even after they develop a medical condition,
‘‘(IV) which (or a predecessor of which) has
been in existence at all times since December 31,
1999, and medical expenses of its members have
been shared continuously and without interruption
since at least December 31, 1999, and
‘‘(V) which conducts an annual audit which
is performed by an independent certified public
accounting firm in accordance with generally
accepted accounting principles and which is made
available to the public upon request.
‘‘(3) 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.
‘‘(4) INCARCERATED INDIVIDUALS.—Such term shall not
include an individual for any month if for the month the individual
is incarcerated, other than incarceration pending the
disposition of charges.
‘‘(e) EXEMPTIONS.—No penalty shall be imposed under subsection
(a) with respect to—
‘‘(1) INDIVIDUALS WHO CANNOT AFFORD COVERAGE.—

H. R. 3590—128‘‘(i) IN GENERAL.—The term ‘poverty line’ has themeaning given that term in section 2110(c)(5) of theSocial Security Act (42 U.S.C. 1397jj(c)(5)).‘‘(ii) POVERTY LINE USED.—In the case of any taxableyear ending with or within a calendar year, thepoverty line used shall be the most recently publishedpoverty 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 individualdescribed in paragraph (2), (3), or (4).‘‘(2) RELIGIOUS EXEMPTIONS.—‘‘(A) RELIGIOUS CONSCIENCE EXEMPTION.—Such termshall not include any individual for any month if suchindividual has in effect an exemption under section1311(d)(4)(H) of the Patient Protection and Affordable CareAct which certifies that such individual is a member ofa recognized religious sect or division thereof describedin section 1402(g)(1) and an adherent of established tenetsor teachings of such sect or division as described in suchsection.‘‘(B) HEALTH CARE SHARING MINISTRY.—‘‘(i) IN GENERAL.—Such term shall not include anyindividual for any month if such individual is a memberof a health care sharing ministry for the month.‘‘(ii) HEALTH CARE SHARING MINISTRY.—The term‘health care sharing ministry’ means an organization—‘‘(I) which is described in section 501(c)(3) andis exempt from taxation under section 501(a),‘‘(II) members of which share a common setof ethical or religious beliefs and share medicalexpenses among members in accordance with thosebeliefs and without regard to the State in whicha member resides or is employed,‘‘(III) members of which retain membershipeven after they develop a medical condition,‘‘(IV) which (or a predecessor of which) hasbeen in existence at all times since December 31,1999, and medical expenses of its members havebeen shared continuously and without interruptionsince at least December 31, 1999, and‘‘(V) which conducts an annual audit whichis performed by an independent certified publicaccounting firm in accordance with generallyaccepted accounting principles and which is madeavailable to the public upon request.‘‘(3) INDIVIDUALS NOT LAWFULLY PRESENT.—Such term shallnot include an individual for any month if for the month theindividual is not a citizen or national of the United Statesor an alien lawfully present in the United States.‘‘(4) INCARCERATED INDIVIDUALS.—Such term shall notinclude an individual for any month if for the month the individualis incarcerated, other than incarceration pending thedisposition of charges.‘‘(e) EXEMPTIONS.—No penalty shall be imposed under subsection(a) with respect to—‘‘(1) INDIVIDUALS WHO CANNOT AFFORD COVERAGE.—

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