eligible individuals and the rules that apply if a state does not substantially enforce the statutory requirements.
( ( ( ( eligible individuals ) and ) ( ( the rules ) that ) ) ( ( apply ( if ( ( a state ) ( ( ( does not ) substantially ) ( enforce ( the ( statutory requirements ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (NP (JJ eligible) (NNS individuals)) (CC and) (NP (NP (DT the) (NNS rules)) (NP (DT that)))) (VP (VBP apply) (SBAR (IN if) (S (NP (DT a) (NN state)) (VP (VBZ does) (RB not) (ADVP (RB substantially)) (VP (VB enforce) (NP (DT the) (JJ statutory) (NNS requirements))))))) (. .)))
It does not matter whether or not a state enforces the statutory requirements.
( It ( ( ( does not ) ( matter ( ( ( whether or ) not ) ( ( a state ) ( enforces ( the ( statutory requirements ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (PRP It)) (VP (VBZ does) (RB not) (VP (VB matter) (SBAR (IN whether) (CC or) (RB not) (S (NP (DT a) (NN state)) (VP (VBZ enforces) (NP (DT the) (JJ statutory) (NNS requirements))))))) (. .)))