title: Minimum essential coverage and other rules regarding the shared responsibility payment for individuals. Final regulations.
abstract: This document contains final regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173 (collectively, the Affordable Care Act). These final regulations provide individual taxpayers with guidance under section 5000A of the Internal Revenue Code on the requirement to maintain minimum essential coverage and rules governing certain types of exemptions from that requirement.
mesh_terms: D017047:Cost Sharing / Q000191:economics / Q000331:legislation & jurisprudence*; D006801:Humans; D007183:Income Tax / Q000191:economics / Q000331:legislation & jurisprudence*; D019458:Insurance Coverage / Q000191:economics / Q000331:legislation & jurisprudence*; D007348:Insurance, Health / Q000191:economics / Q000331:legislation & jurisprudence*; D058991:Patient Protection and Affordable Care Act / Q000191:economics / Q000331:legislation & jurisprudence*; D014481:United States