Individual Mandate and Related Information Requirements under ACA [July 22, 2013] [open pdf - 339KB]
"This report describes the ACA [Affordable Care Act] individual mandate. Beginning in 2014, ACA requires individuals to maintain health insurance coverage, with some exceptions. Most individuals will be required to maintain minimum essential coverage, which includes eligible employer-sponsored coverage, individual coverage, grandfathered health plans, and federal programs such as Medicare and Medicaid, among others. Certain individuals will be exempt from the individual mandate. For example, individuals with qualifying religious exemptions and those whose household income is less than the filing threshold for federal income taxes will not be subject to the penalty. Those who do not maintain minimum essential coverage and are not exempt from the mandate will be required to pay a penalty for noncompliance. ACA also includes several reporting requirements designed, in part, to assist individuals in providing evidence of having met the mandate, as well as other related information about their health insurance. These requirements are also described in this report. On July 17, 2013, H.R. 2668, the Fairness for American Families Act, passed the House. H.R. 2668 would effectively delay implementation of the individual mandate penalty until 2015."
CRS Report for Congress, R41331