To amend the Internal Revenue Code of 1986 to delay the application of the individual health insurance mandate for individuals who have not attained age 27.

Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act (PPACA), to delay until 2015 for individuals who have not attained age 27 as of December 31, 2013, the penalty imposed by PPACA for failure to maintain minimum essential health care coverage.