Health Center Regulatory Issues

IRS and HHS Issue Proposed Rules re: Individual Shared Responsibility for Health Insurance Coverage and Minimum Essential Coverage

Last week, the Treasury Department and Internal Revenue Service (IRS), as well as the Centers for Medicare & Medicaid Services at the Department of Health and Human Services (HHS), issued two sets of proposed regulations. The regulations explain the shared responsibility provision and lay out the eligibility rules for receiving an exemption and the process by which individuals can receive certificates of exemption. Both agencies’ proposed regulations include rules that will ease implementation and help to ensure that the payment applies only to the limited group of taxpayers who choose to spend a substantial period of time without coverage despite having ready access to affordable coverage.

To read the HHS rule, visit:

To read the IRS rule, visit:

Comments on the IRS proposed rule are due by May 2, 2013. Comments on the HHS proposed rule are due by March 18, 2013.  NACHC will be reviewing these proposed rules and considering whether to comment.  Contact Roger Schwartz at or 202-296-0158 with questions.