Relief from ACA Individual Shared Responsibility Payment for certain Medicaid Coverage for Parts of 2014

Notice 2014-10 provides relief from the Affordable Care Act’s individual shared responsbility payment for months in 2014 in which individuals have, under Medicaid limited-benefit health coverage that is not minimum essential coverage.

Document Excerpt

The § 5000A shared responsibility payment is not imposed with respect to an individual for months in 2014 when the individual has coverage under family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, a Section 1115 demonstration project authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, or line-of-duty care.

 

Link http://www.irs.gov/pub/irs-drop/n-14-10.pdf

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