Comment on FR Doc # 2013-02141

On page 8 of the proposed rules, it states that Section 5000A(d)(3) exempts anyone who is not a citizen or national of the U.S., nor anyone who is not an alien lawfully present in the U.S.. I will refer to this class of nonexempt individuals as citizens, nationals, or resident/nonresident aliens who are physically present in the U.S.. Please forgive me for not using precise language (such as stating this is for each month of the year, that one day counts as an entire month), because those subtleties are not what I am asking about. My question has to do with two groups of people I serve. The first group are resident aliens (green card holders) and U.S. citizens living outside the U.S. for the entire year, and nonresident aliens (those who don't have a green card) living in the U.S.. More specifically for the second group of people I serve (nonresident aliens), the Internal Revenue Code treats certain nonresident aliens as residents of the U.S. for tax purposes based on the substantial presence test, EVEN those who don't meet the green card test. Here is my question: Do people in the above two groups fall in the exempt category for this proposed rule, or are some of them nonexempt individuals for purposes of the Affordable Care Act? Here are two examples of people I know that appear to be exempt from the requirements of the Affordable Care Act, but I am unsure. 1. A friend of mine, who is a U.S. citizen, lives in Indonesia. He seldom visits the U.S., except for vacation and business purposes. When he visits the U.S., he might come for 2 months at a time. Because he is self-employed, he reports his income on an IRS Form 1040 in order to pay self-employment tax. Since he is living outside of the U.S. most of the time, he is not able to obtain insurance coverage in the U.S.. Is he an exempt individual under the Affordable Care Act, since he lives outside the U.S.? 2. J2 visa holder is doing research. Resident for IRS tax purposes. Exempt from ACA?