To amend the Internal Revenue Code of 1986 to waive the individual mandate in areas with no Exchange plans.

Freedom from the ACA Tax Penalty Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage (commonly referred to as the individual mandate) individuals who reside in a rating area in which the Department of Health and Human Services certifies that no qualified health plans are offered through an exchange established under the Patient Protection and Affordable Care Act.