Expatriate Health Coverage Clarification Act of 2014

[AI summary unavailable — showing source text] Expatriate Health Coverage Clarification Act of 2014 - Exempts expatriate health plans, employers acting as sponsors of such plans, and health insurance issuers providing coverage under such plans from the health care coverage requirements of the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. Deems expatriate health coverage to be minimum essential coverage under an eligible employer-sponsored plan according to the Internal Revenue Code. Declares that a qualified expatriate (and any dependent) enrolled in an expatriate health plan shall not be considered a U.S. health risk for purposes of assessing the annual fee on health insurance providers that provide health coverage to any U.S. health risk for any year after 2014. Establishes a special rule for calculating the amount of this fee for calendar 2014. Defines a "qualified expatriate" as: (1) a participant in a group health plan who is a U.S. national, lawful permanent resident, or nonimmigrant about whom there is a good faith expectation of being abroad, in connection with his or her employment, for at least 90 days in a 12-month period, or of traveling abroad on at least 1…