Internal Revenue Service November 26, 2014 – Federal Register Recent Federal Regulation Documents

Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
Document Number: 2014-27998
Type: Rule
Date: 2014-11-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final 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 (collectively, the Affordable Care Act). These final regulations provide individual taxpayers with guidance under section 5000A of the Internal Revenue Code on the requirement to maintain minimum essential coverage and rules governing certain types of exemptions from that requirement.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.