Requirement is Effectively Repealed Beginning in 2019
Individuals are reminded that the section of the Tax Cuts and Jobs Act which effectively repealed the individual shared responsibility provision (“individual mandate”) of the Affordable Care Act does not become effective until 2019. As a result, individuals are required to have minimum essential health coverage, qualify for an exemption from the requirement, or pay a penalty tax for 2018.
You can learn more about the Individual Mandate (Individual Shared Responsibility) through SIMA’s partner, HR360.
