2.
Will the plan punish Americans who try to opt out?
What the
bill says, pages 167-168, section 401,
TAX ON
INDIVIDUALS WITHOUT ACCEPTABLE HEALTH CARE COVERAGE:
‘‘(a) TAX
IMPOSED.—In the case of any individual who does not meet the requirements of
subsection (d) at any time during the taxable year, there is hereby imposed a
tax equal to 2.5 percent
of the excess of—
(1) the taxpayer’s modified adjusted gross income for the taxable year, over
(2) the amount of gross income specified in section 6012(a)(1) with respect to
the taxpayer. . . .”
EVALUATION OF THE PASSAGE:
1.
This section amends the Internal Revenue Code.
2.
Anyone caught without acceptable coverage and not in the government plan will
pay a special tax.
3.
The IRS will be a major enforcement mechanism for the plan.
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