Congress should NEVER exempt itself from any law they impose upon the American people. If they do not like it for themselves - make sure it does not pass or repeal it.
The AHA, called "Obamacare" should never have passed by a responsible Congress. Members of the federal government receive perks, benefits, and get away with exemptions that you and I cannot make. Income tax has been a sore upon the American people and those who most violate or seek loopholes are members of the government who refuses to repeal the 16th Amendment which would get rid of the IRS or at least reduce it to a small auditing agency instead of an arm of the American Gestapo.
Make your voice heard and make sure your representative and senator is towing the constitutional line.