 As a result of those changes in who would pay penalties and what amounts they would have to pay, the Congressional Budget Office (CBO) and the staff of the United States Congress Joint Committee on Taxation (JCT) estimate that enacting H.R.2575 would change the sources of health insurance coverage for some people.Specifically, in most years over the 2015-2024 period, the CBO and JCT estimate that the legislation would