Require all Americans and long-term residents of the United States to vaccinate their children for the protection of the public health.
An applicable individual shall ensure the individual, and any dependent of the individual who is an applicable individual, is vaccinated per applicable guidelines.
If a taxpayer who is an applicable individual, or an applicable individual for whom the taxpayer is liable, fails to meet this requirement, there will be imposed on the taxpayer a penalty with respect to such failures in an amount equivalent to (and in addition to, if applicable) such penalties imposed under subsection c, Title 26 U.S. Code § 5000A (aka the Affordable Care Act or Obamacare).