To amend the Internal Revenue Code of 1986 to exempt the spouses of active duty members of the Armed Forces from the determination of whether an employer is subject to the employer health insurance mandate.

Realizing Opportunity for Spouses in Employment Act or the ROSIE Act This bill amends the Internal Revenue Code to exempt the spouses of active duty members of the Armed Forces from being counted as employees to determine if an employer is an applicable large employer, with respect to health coverage requirements under the Patient Protection and Affordable Care Act.