Source: https://www.law.cornell.edu/uscode/text/26/5000a
Timestamp: 2020-01-22 13:21:34
Document Index: 619969193

Matched Legal Cases: ['§ 5000', '§ 5000', '§\u202f5000', '§\u202f1395', '§\u202f1396', '§\u202f1397', '§\u202f10106', '§\u202f10106', '§\u202f1002', '§\u202f1002', '§\u202f1002', '§\u202f1002', '§\u202f1002', '§\u202f1002', '§\u202f10106', '§\u202f1002', '§\u202f1004', '§\u202f1004', '§\u202f1002', '§\u202f10106', '§\u202f10106', '§\u202f1002', '§\u202f2', '§\u202f1', '§\u202f2', '§\u202f1', '§\u202f2', '§\u202f1501']

26 U.S. Code § 5000A - Requirement to maintain minimum essential coverage | US Law | LII / Legal Information Institute
26 U.S. Code § 5000A - Requirement to maintain minimum essential coverage
§ 5000A.
(3) Payment of penaltyIf an individual with respect to whom a penalty is imposed by this section for any month—
(1) In generalThe amount of the penalty imposed by this section on any taxpayer for any taxable year with respect to failures described in subsection (b)(1) shall be equal to the lesser of—
(2) Monthly penalty amountsFor purposes of paragraph (1)(A), the monthly penalty amount with respect to any taxpayer for any month during which any failure described in subsection (b)(1) occurred is an amount equal to 1⁄12 of the greater of the following amounts:
(B) Percentage of incomeAn amount equal to the following percentage of the excess of the taxpayer’s household income for the taxable year over the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer for the taxable year:
(3) Applicable dollar amountFor purposes of paragraph (1)—
(D) Indexing of amountIn the case of any calendar year beginning after 2016, the applicable dollar amount shall be equal to $695, increased by an amount equal to—
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2015” for “calendar year 1992” in subparagraph (B) thereof.
(4) Terms relating to income and familiesFor purposes of this section—
(B) Household incomeThe term “household income” means, with respect to any taxpayer for any taxable year, an amount equal to the sum of—
(C) Modified adjusted gross incomeThe term “modified adjusted gross income” means adjusted gross income increased by—
(d) Applicable individualFor purposes of this section—
(A) Religious conscience exemptionSuch term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that such individual is—
a member of a recognized religious sect or division thereof which is described in section 1402(g)(1), and
(ii) Health care sharing ministryThe term “health care sharing ministry” means an organization—
(e) ExemptionsNo penalty shall be imposed under subsection (a) with respect to—
(B) Required contributionFor purposes of this paragraph, the term “required contribution” means—
(B) Special rulesFor purposes of applying this paragraph—
(f) Minimum essential coverageFor purposes of this section—
(1) In generalThe term “minimum essential coverage” means any of the following:
(A) Government sponsored programsCoverage under—
medical coverage under chapter 55 of title 10, United States Code, including coverage under the TRICARE program; [2]
a health plan under section 2504(e) of title 22, United States Code (relating to Peace Corps volunteers); 2 or
(2) Eligible employer-sponsored planThe term “eligible employer-sponsored plan” means, with respect to any employee, a group health plan or group health insurance coverage offered by an employer to the employee which is—
(3) Excepted benefits not treated as minimum essential coverageThe term “minimum essential coverage” shall not include health insurance coverage which consists of coverage of excepted benefits—
(4) Individuals residing outside United States or residents of territoriesAny applicable individual shall be treated as having minimum essential coverage for any month—
(2) Special rulesNotwithstanding any other provision of law—
[2]  So in original. The semicolon probably should be a comma.
The Social Security Act, referred to in subsec. (f)(1)(A)(i) to (iii), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Part A of title XVIII of the Act is classified generally to part A (§ 1395c et seq.) of subchapter XVIII of chapter 7 of Title 42, The Public Health and Welfare. Titles XIX and XXI of the Act are classified generally to subchapters XIX (§ 1396 et seq.) and XXI (§ 1397aa et seq.), respectively, of chapter 7 of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
2010—Subsec. (b)(1). Pub. L. 111–148, § 10106(b)(1), amended par. (1) generally. Prior to amendment, text read as follows: “If an applicable individual fails to meet the requirement of subsection (a) for 1 or more months during any calendar year beginning after 2013, then, except as provided in subsection (d), there is hereby imposed a penalty with respect to the individual in the amount determined under subsection (c).”
Subsec. (c)(1), (2). Pub. L. 111–148, § 10106(b)(2), amended pars. (1) and (2) generally. Prior to amendment pars. (1) and (2) related to the amount of and dollar limitations on penalty for failure to maintain minimum essential coverage.
Subsec. (c)(2)(B). Pub. L. 111–152, § 1002(a)(1)(A), inserted “the excess of” before “the taxpayer’s household income” and “for the taxable year over the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer” before “for the taxable year” in introductory provisions.
Subsec. (c)(2)(B)(i). Pub. L. 111–152, § 1002(a)(1)(B), substituted “1.0” for “0.5”.
Subsec. (c)(2)(B)(ii). Pub. L. 111–152, § 1002(a)(1)(C), substituted “2.0” for “1.0”.
Subsec. (c)(2)(B)(iii). Pub. L. 111–152, § 1002(a)(1)(D), substituted “2.5” for “2.0”.
Subsec. (c)(3)(A). Pub. L. 111–152, § 1002(a)(2)(A), substituted “$695” for “$750”.
Subsec. (c)(3)(B). Pub. L. 111–152, § 1002(a)(2)(B), substituted “$325” for “$495”.
Pub. L. 111–148, § 10106(b)(3), substituted “$495” for “$350”.
Subsec. (c)(3)(D). Pub. L. 111–152, § 1002(a)(2)(C), substituted “$695” for “$750” in introductory provisions and cl. (i).
Subsec. (c)(4)(B)(i), (ii). Pub. L. 111–152, § 1004(a)(1)(C), substituted “modified adjusted gross” for “modified gross”.
Subsec. (c)(4)(C). Pub. L. 111–152, § 1004(a)(2)(B), amended subpar. (C) generally. Prior to amendment, text read as follows: “The term ‘modified gross income’ means gross income—
Subsec. (c)(4)(D). Pub. L. 111–152, § 1002(b)(1), struck out subpar. (D). Text read as follows:
Subsec. (d)(2)(A). Pub. L. 111–148, § 10106(c), amended subpar. (A) generally. Prior to amendment, text read as follows: “Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that such individual is a member of a recognized religious sect or division thereof described in section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described in such section.”
Subsec. (e)(1)(C). Pub. L. 111–148, § 10106(d), amended subpar. (C) generally. Prior to amendment, text read as follows: “For purposes of subparagraph (B)(i), if an applicable individual is eligible for minimum essential coverage through an employer by reason of a relationship to an employee, the determination shall be made by reference to the affordability of the coverage to the employee.”
Subsec. (e)(2). Pub. L. 111–152, § 1002(b)(2), substituted “below filing threshold” for “under 100 percent of poverty line” in heading and “the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer.” for “100 percent of the poverty line for the size of the family involved (determined in the same manner as under subsection (b)(4)).” in text.
Subsec. (f)(1)(A)(iv). Pub. L. 111–159, § 2(a)(1), added cl. (iv) and struck out former cl. (iv) which read as follows: “the TRICARE for Life program,”.
Subsec. (f)(1)(A)(v). Pub. L. 111–173, § 1(a), amended cl. (v) generally. Prior to amendment, cl. (v) read as follows: “the veteran’s health care program under chapter 17 of title 38, United States Code,”.
Subsec. (f)(1)(A)(vii). Pub. L. 111–159, § 2(a)(2)–(4), added cl. (vii).
Pub. L. 111–173, § 1(b), May 27, 2010, 124 Stat. 1215, provided that:
“The amendment made by subsection (a) [amending this section] shall take effect as if included in section 1501(b) of the Patient Protection and Affordable Care Act [Pub. L. 111–148].”
Pub. L. 111–159, § 2(b), Apr. 26, 2010, 124 Stat. 1123, provided that:
“The amendments made by this section [amending this section] shall take effect as if included in section 1501(b) of the Patient Protection and Affordable Care Act [Pub. L. 111–148] and shall be executed immediately after the amendments made by such section 1501(b).”
Pub. L. 111–148, title I, § 1501(d), Mar. 23, 2010, 124 Stat. 249, provided that:
“The amendments made by this section [enacting this section and section 18091 of Title 42, The Public Health and Welfare] shall apply to taxable years ending after December 31, 2013.”