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Matthew J. Murer
Practice Area Chair
Jane E. Arnold
Practice Area Vice-Chair
Colleen M. Faddick
Practice Area Vice-Chair
Alan K. Parver
Practice Area Vice-Chair
Janice A. Anderson
Douglas K. Anning
Jane E. Arnold
Jack M. Beal
Cynthia E. Berry
Mary Beth Blake
Gerald W. Brenneman
Teresa A. Brooks
Jared O. Brooner
Anika D. Clifton
Anne M. Cooper
Lauren P. DeSantis-Then
S. Jay Dobbs
Thomas M. Donohoe
Cavan K. Doyle
Meredith A. Duncan
Erin Fleming Dunlap
Fredric J. Entin
Jennifer L. Evans
T. Jeffrey Fitzgerald
Michael T. Flood
Kara M. Friedman
Rebecca L. Frigy
Asher D. Funk
Randy S. Gerber
Mark H. Goran
Linas J. Grikis
Lauren Z. Groebe
Brett B. Heger
Jonathan K. Henderson
Margaret H. Hillman
Jay M. Howard
Cullin B. Hughes
Sara V. Iams
George Jackson, III
Bruce A. Johnson
Lindsay R. Kessler
Joan B. Killgore
Anne L. Kleindienst
Chad K. Knight
Sarah R. Kocher
Dana M. Lach
Jason T. Lundy
Ryan M. McAteer
Jane K. McCahill
Ann C. McCullough
Ryan J. Mize
Aileen T. Murphy
Hannah L. Neshek
Gerald A. Niederman
Edward F. Novak
Thomas P. O'Donnell
Aaron E. Perry
Mitchell D. Raup
Daniel S. Reinberg
Kristen B. Rosati
Donna J. Ruzicka
Charles P. Sheets
Kathryn M. Stalmack
Leah Mendelsohn Stone
Chad C. Stout
Steven K. Stranne
William E. Swart
Tennille A. Syrstad
Emily C. Tremmel
Andrew B. Turk
Joseph T. Van Leer
Andrew J. Voss
Joshua M. Weaver
Emily Wey
Mark R. Woodbury
Janet E. Zeigler
Additional Health Care
Professionals
Julius W. Hobson, Jr.
Harry Sporidis
To learn more about our
Health Care practice,
click here.
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March 2013 |
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Proposed and Final Rules Released Regarding the ACA's Individual Mandate |
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Beginning in 2014, the Affordable Care Act's (ACA) individual mandate requires most individuals to have "minimum essential coverage" or pay a "shared responsibility payment." In upholding the individual mandate last summer, the United States Supreme Court held that the individual mandate is not a legal command to buy insurance but rather a tax. Given this, if uninsured individuals do not obtain coverage they will be forced to pay a shared responsibility payment to the IRS at the end of the tax year.
On January 30, 2013, the U.S. Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) collectively released two proposed rules and a final rule regarding the individual mandate. Most recently, HHS released an essential health benefits final rule on February 20, 2013.
In addition to providing guidance on minimum essential coverage, the January regulations explain the mandate's shared responsibility provision and lay out the eligibility rules for receiving an exemption as well as the process by which individuals can receive certificates of exemption. Both agencies' proposed regulations include rules that will ease implementation and help ensure that the payment applies only to the limited group of taxpayers who choose to spend a substantial period of time without coverage despite having access to affordable health care. According to the Congressional Budget Office (CBO) less than two percent of Americans will owe a shared responsibility payment.
Minimum Essential Coverage
Shared Responsibility Payments and Exemptions
- HHS Proposed Rule
- IRS Proposed Rule
- IRS Final Rule
Essential Health Benefits
The Individual Mandate's Impact on Health Care Providers
Moving Forward
HHS and the IRS are currently seeking comments on these proposals. Comments on the Treasury Department (IRS) proposed regulations are due by May 2, 2013, and a public hearing will be held on May 29, 2013. Comments on the HHS proposed regulations are due by March 18, 2013.
- To read the HHS proposed rule, visit here.
- To read the IRS proposed rule, visit here.
- To read the IRS final rule, visit here.
For More Information
For questions, please contact:
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