(AP) — A Nebraska lawmaker is proposing a state tax credit to offset the penalty for residents who refuse to buy health insurance as required by the federal health care law.

Sen. Charlie Janssen of Fremont said Thursday that his measure would make it easier to opt out of the Affordable Care Act, a signature achievement of President Barack Obama’s first term. Janssen, a Republican, is running for governor in a six-man primary.

The bill would offer a tax credit equal to any federal penalty for failing to purchase insurance. Janssen says his bill would take effect in 2015, and the credit would apply to the same tax year that the penalty is imposed.

Two Republican lawmakers in Colorado announced plans for a similar proposal in December.