Affordable Care Act Exemption

I was reading H.R. 3962, the Affordable Health Care for America Act, looking to see how they intend to amend the tax code of 1986. I got distracted reading the  provision that mandated a  2  1/2% penalty on income for failing to purchase health insurance, and then there is was — an exemption.


H.R. 3962 allows an exemption from being required to buy health care insurance:


‘‘(5) RELIGIOUS CONSCIENCE EXEMPTION.— ‘‘(A) IN GENERAL.—Subsection (a) shall not apply to any individual (and any qualifying child residing with such individual) for any period if such individual has in effect an exemption 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) EXEMPTION.—An application for the exemption described in subparagraph (A) shall be filed with the Secretary at such time and in such form and manner as the Secretary may prescribe. Any such exemption granted by the Secretary shall be effective for such period as the Secretary determines appropriate.