CHA News Article

HHS and IRS Propose Individual Mandate Exemptions

The U.S. Department of Health and Human Services and the Internal Revenue Service have released three proposed rules clarifying penalties under the Affordable Care Act’s individual mandate. The proposed rules would exempt individuals from tax penalties for not purchasing health insurance if they qualify for expanded Medicaid coverage but live in states not expanding Medicaid. In addition, the proposed rules would exempt those with temporary gaps in coverage and foreign nationals with coverage in their home countries. The proposed rules also clarify that student health plans offered by universities and Medicare Advantage plans would qualify as offering essential minimum coverage and would not be held to additional requirements under the essential health benefits.