Modifications to exemption from requirement to maintain health coverage

(a) Exemption for individuals in areas with fewer than 2 issuers offering plans on an exchange Section 5000A(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Individuals in areas with fewer than 2 issuers offering plans on an exchange (A) In general Any applicable individual for any period during a calendar year if there are fewer than 2 health insurance issuers offering qualified health plans on an Exchange for such period in the county in which the applicable individual resides. (B) Aggregation rules For purposes of subparagraph (A), all health insurance issuers treated as a single employer under subsection (a) or (b) of section 52, or subsection (m) or (o) of section 414, shall be treated as a single health insurance issuer.. (b) Effective date The amendments made by this section shall apply to months beginning after the date of the enactment of this Act.