HHS Proposes Rules For Exemptions To ACA’s Individual Mandate, Including Exemptions For Residents Of States Opting Out Of Medicaid Expansion

On February 1, 2013, the federal Department of Health and Human Services (HHS) published proposed rules to implement the individual mandate component of the Affordable Care Act (ACA), which take effect January 1, 2014. The individual mandate refers to the ACA requirement that nonexempt individuals either maintain minimum essential health insurance coverage or make an additional payment on their federal income tax return ( the “shared responsibility payment”). The proposed rules define implementation responsibilities for HHS and for the Internal Revenue Service (IRS), and add an additional exemption for individuals who would otherwise qualify for Medicaid in states opting out of . . .