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Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
This document contains proposed regulations relating to the ACA requirement to maintain minimum essential coverage. It stipulates that while certain types of Medicaid coverage and military health programs do not qualify as minimum essential coverage, individuals enrolled in these programs will not be subject to the shared responsibility payment for 2014. This proposed rule also provides more detail on hardship exemptions and enrollment in employer-sponsored health insurance plans.
Resource Details
IRS_MEC_Proposed_Rule_01_27_14.pdf (164.4 KB)
Date: Feb 2014
Author: Internal Revenue Service