Department of Treasury January 27, 2014 – Federal Register Recent Federal Regulation Documents

Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
Document Number: 2014-01439
Type: Proposed Rule
Date: 2014-01-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These proposed regulations affect individual taxpayers who may be liable for the shared responsibility payment for not maintaining minimum essential coverage. This document also provides notice of a public hearing on these proposed regulations.
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