The Individual Mandate for Health Insurance Coverage: In Brief

Mach, Annie L.

Library of Congress. Congressional Research Service.

关键词: Health insurance;    Taxation;    Legislation;   

RP-ID  :  R44438
RP-ID  :  R44438_2017Oct11

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report provides an overview of the individual mandate, its associated penalty, and the exemptions from the mandate. It discusses the ACA reporting requirements designed, in part, to assist individuals in providing evidence of having met the mandate. The report includes some national- and state-level data on the application of the mandate's penalty in tax year (TY) 2014 and TY2015.