Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals

Bookmark and Share

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

Date: Feb 2014
Author: Internal Revenue Service