The individual shared responsibility provision,[1] less formally known as the individual mandate, was the health insurance mandate imposed on individuals by the Affordable Care Act in the United States until tax year 2019. This individual mandate required most individuals and their families to have a certain minimal amount of health insurance, with certain exemptions. Otherwise, they were required to pay the individual shared responsibility payment as a fine.[2][3] It was one of the many Affordable Care Act tax provisions. The federal tax penalty for violating the mandate was eliminated by the Tax Cuts and Jobs Act of 2017, starting in 2019.[4] (In order to pass the Senate under reconciliation rules with only 50 votes, the requirement itself is still in effect, just with the fine set to $0).[5][6][7][8]
- ^ "Individual Shared Responsibility Provision". www.irs.gov. Retrieved 2016-02-14.
- ^ Andrews, Michelle (2016-02-17). "Taxpayers Confused By Late Health Law Forms". npr.org. Retrieved 2016-09-02.
- ^ Martin, Ray (2016-01-04). "What you need to know about Obamacare tax forms". cbsnews.com. Retrieved 2016-09-02.
- ^ "Individual Mandate Penalty You Pay If You Don't Have Health Insurance Coverage". HealthCare.gov. Retrieved 15 December 2020.
- ^ The Effect of Eliminating the Individual Mandate Penalty and the Role of Behavioral Factors
- ^ Pear, Robert. “Without the Insurance Mandate, Health Care’s Future May Be in Doubt”, The New York Times (December 18, 2017).
- ^ Sullivan, Peter. “Senate GOP repeals ObamaCare mandate”, The Hill (December 2, 2017).
- ^ Jost, Timothy. "The Tax Bill And The Individual Mandate: What Happened, And What Does It Mean?", Health Affairs (December 20, 2017).
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