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Advocacy Article

IRS Issues Proposed Regulations to Provide Further Guidance on Individual Insurance Mandate

On January 23, 2014, the Internal Revenue Service (IRS) issued proposed regulations that provide additional guidance to individual taxpayers who may be liable for the shared responsibility payment for not maintaining minimum essential coverage under the Affordable Care Act.  The proposed regulations provide that coverage under some government-sponsored programs is not “government-sponsored minimum essential coverage.”  The proposed regulations also address the required contribution for individuals eligible to enroll in an eligible employer-sponsored plan that provides employer contributions to health reimbursement arrangements (HRAs) or wellness program incentives.

Comments are due April 28, 2014.

• Link to the proposed rule rule: https://s3.amazonaws.com/public-inspection.federalregister.gov/2014-01439.pdf
• Submit comments on the proposed rule to the IRS electronically (REG-141036-13)
• Advocacy contact: Dillon Taylor or call at 202-401-9787