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42 U.S.C. § 18092 — Notification of nonenrollment
Federal law — U.S. Code and appendices · legal_authorities
Not later than June 30 of each year, the Secretary of the Treasury, acting through the Internal Revenue Service and in consultation with the Secretary of Health and Human Services, shall send a notification to each individual who files an individual income tax return and who is not enrolled in minimum essential coverage (as defined in [section 5000A of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5000A&num=0&edition=prelim)). Such notification shall contain information on the services available through the Exchange operating in the State in which such individual resides.
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Source file: Laws/federal/codes/united-states-code/title-42/section-18092-notification-of-nonenrollment--71e77b7e09.md
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Source location: Title 42, Chapter 157, § 18092; chapter-157-quality-affordable-health-care-for-all-americans.md
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Not later than June 30 of each year, the Secretary of the Treasury, acting through the Internal Revenue Service and in consultation with the Secretary of Health and Human Services, shall send a notification to each individual who files an individual income tax return and who is not enrolled in minimum essential coverage (as defined in [section 5000A of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section5000A&num=0&edition=prelim)). Such notification shall contain information on the services available through the Exchange operating in the State in which such individual resides.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement to maintain minimum essential coverage** An applicable individual shall for each month beginning after 2013 ensure that the individual, and any dependent of the individual who is an applicable individual, is covered under minimum essential coverage for such month.
**(b) Shared responsibility payment**
(1) **In general** — If a taxpayer who is an applicable individual, or an applicable individual for whom the taxpayer is liable under paragraph (3), fails to meet the requirement of subsection (a) for 1 or more months, then, except as provided in subsection (e), there is hereby imposed on the taxpayer a penalty with respect to such failures in the amount determined under subsection (c).
(2) **Inclusion with return** — Any penalty imposed by this section with respect to any month shall be included with a taxpayer’s return under chapter 1 for the taxable year which includes such month.
(3) **Payment of penalty** — If an individual with respect to whom a penalty is imposed by this section for any month—
(A) is a dependent (as defined in section 152) of another taxpayer for the other taxpayer’s taxable year including such month, such other taxpayer shall be liable for such penalty, or
(B) files a joint return for the taxable year including such month, such individual and the spouse of such individual shall be jointly liable for such penalty.
**(c) Amount of penalty**
(1) **In general** — The 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—
(A) the sum of the monthly penalty amounts determined under paragraph (2) for months in the taxable year during which 1 or more such failures occurred, or
(B) an amount equal to the na
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5000A
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Every person who provides minimum essential coverage to an individual during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
**(b) Form and manner of return**
(1) **In general** — A return is described in this subsection if such return—
(A) is in such form as the Secretary may prescribe, and
(B) contains—
(i) the name, address and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy,
(ii) the dates during which such individual was covered under minimum essential coverage during the calendar year,
(iii) in the case of minimum essential coverage which consists of health insurance coverage, information concerning—
(I) whether or not the coverage is a qualified health plan offered through an Exchange established under section 1311 of the Patient Protection and Affordable Care Act, and
(II) in the case of a qualified health plan, the amount (if any) of any advance payment under section 1412 of the Patient Protection and Affordable Care Act of any cost-sharing reduction under section 1402 of such Act or of any premium tax credit under section 36B with respect to such coverage, and
(iv) such other information as the Secretary may require.
For purposes of subparagraph (B)(i), in the case of any individual whose name is required to be set forth in a return under subsection (a), if the person required to make a return under such subsection is unable to collect information on the TINs of such individuals, the Secretary may allow the individual’s full name and date of birth to be substituted for the name and TIN.
(2) **Information relating to employer-provided coverage** — If minimum essential coverage
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6055
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Federal law — U.S. Code and appendices · legal_authorities
Page 9138
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 18092
jected to increase from $2,500,000,000,000, or
17.6 percent of the economy, in 2009 to
$4,700,000,000,000 in 2019. Private health in-
surance
spending
is
projected
to
be
$854,000,000,000 in 2009, and pays for medical
supplies, drugs, and equipment that are
shipped in interstate commerce. Since most
health insurance is sold by national or re-
gional health insurance companies, health
insurance is sold in interstate commerce and
claims payments flow through interstate
commerce.
(C) The requirement, together with the
other provisions of this Act, will add mil-
lions of new consumers to the health insur-
ance market, increasing the supply of, and
demand for, health care services, and will in-
crease the number and share of Americans
who are insured.
(D) The requirement achieves near-uni-
versal
coverage
by
building
upon
and
strengthening the private employer-based
health
insurance
system,
which
covers
176,000,000 Americans nationwide. In Massa-
chusetts,
a
similar
requirement
has
strengthened private employer-based cov-
erage: despite the economic downturn, the
number of workers offered employer-based
coverage has actually increased.
(E) The economy loses up to $207,000,000,000
a year because of the poorer health and
shorter lifespan of the uninsured. By signifi-
cantly reducing the number of the unin-
sured, the requirement, together with the
other provisions of this Act, will signifi-
cantly reduce this economic cost.
(F) The cost of providing uncompensated
care to the uninsured was $43,000,000,000 in
2008. To pay for this cost, health care pro-
viders pass on the cost to private insurers,
which pass on the cost to families. This cost-
shifting increases family premiums
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 18092
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