News & Analysis as of September 23, 2024

Individual Mandate › Section 6055

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The term "Individual Mandate" typically refers to a requirement under the Patient Protection and Affordable Care Act of 2010 that all United States residents must obtain "minimum essential... more +

The term "Individual Mandate" typically refers to a requirement under the Patient Protection and Affordable Care Act of 2010 that all United States residents must obtain "minimum essential healthcare coverage" unless they qualify for one of eight exemptions under the Act. The Act defines "minimum essential coverage" and levies penalties against individuals who fail to comply with the mandate. less -

New Jersey Individual Mandate Requires State Filings in March 2020

Proskauer - Employee Benefits & Executive... on 10/28/2019

The Affordable Care Act’s individual mandate (i.e., the requirement that most individuals obtain adequate health insurance or pay a penalty) is dead. A side effect of the ACA mandate’s demise is that states are beginning to...more

Texas Judge Declares the Affordable Care Act Unconstitutional – What’s Next?

Snell & Wilmer on 12/19/2018

As reported in our “2018 End of Year Plan Sponsor “To Do” List (Part 1) Health & Welfare,” the Tax Cuts and Jobs Act repealed the individual mandate, which spawned a lawsuit challenging the whole of the Affordable Care Act...more

IRS Proposes Adjustments in Individual Mandate Reporting

Ballard Spahr LLP on 8/4/2016

The IRS has issued proposed regulations on the individual mandate reporting requirements under section 6055 of the Internal Revenue Code. To a significant degree, the new regulations reflect guidance previously published by...more

Issue 92: IRS Releases Final Employer Reporting Forms and Instructions

Seyfarth Shaw LLP on 6/1/2015

As we previously reported in Issue 80, the Affordable Care Act (ACA) requires providers of minimum essential health coverage and applicable large employers to file annual reports with the IRS to report the coverage provided...more

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