The Suspending the Individual Mandate Penalty Law Equals Fairness Act (H.R. 4118) is a bill that would delay for one year the imposition of penalties associated with the requirement that most residents of the United States have health insurance coverage beginning in 2014. This penalty was imposed by the Affordable Care Act. The penalty starts at 1 percent of taxable income in 2014, increasing to 2 percent in 2015 and 2.5 percent in 2016. The minimum payment in 2014 will be $95, unless that is changed by the passage of this law.