26 U.S.C. § 5000A

Requirement to maintain minimum essential coverage

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar

(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 penaltyIf 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 generalThe 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 national average premium for qualified health plans which have a bronze level of coverage, provide coverage for the applicable family size involved, and are offered through Exchanges for plan years beginning in the calendar year with or within which the taxable year ends.(2) Monthly penalty amountsFor purposes of paragraph (1)(A), the monthly penalty amount with respect to any taxpayer for any month during which any failure described in subsection (b)(1) occurred is an amount equal to ¹⁄₁₂ of the greater of the following amounts:(A) Flat dollar amountAn amount equal to the lesser of—(i) the sum of the applicable dollar amounts for all individuals with respect to whom such failure occurred during such month, or(ii) 300 percent of the applicable dollar amount (determined without regard to paragraph (3)(C)) for the calendar year with or within which the taxable year ends.(B) Percentage of incomeAn amount equal to the following percentage of the excess of the taxpayer’s household income for the taxable year over the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer for the taxable year:(i) 1.0 percent for taxable years beginning in 2014.(ii) 2.0 percent for taxable years beginning in 2015.(iii) Zero percent for taxable years beginning after 2015.(3) Applicable dollar amountFor purposes of paragraph (1)—(A) In general

Except as provided in subparagraphs (B) and (C), the applicable dollar amount is $0.

(B) Phase in

The applicable dollar amount is $95 for 2014 and $325 for 2015.

If an applicable individual has not attained the age of 18 as of the beginning of a month, the applicable dollar amount with respect to such individual for the month shall be equal to one-half of the applicable dollar amount for the calendar year in which the month occurs.

(4) Terms relating to income and familiesFor purposes of this section—(A) Family size

The family size involved with respect to any taxpayer shall be equal to the number of individuals for whom the taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year.

(B) Household incomeThe term “household income” means, with respect to any taxpayer for any taxable year, an amount equal to the sum of—(i) the modified adjusted gross income of the taxpayer, plus(ii) the aggregate modified adjusted gross incomes of all other individuals who—(I) were taken into account in determining the taxpayer’s family size under paragraph (1), and(II) were required to file a return of tax imposed by section 1 for the taxable year.(C) Modified adjusted gross incomeThe term “modified adjusted gross income” means adjusted gross income increased by—(i) any amount excluded from gross income under section 911, and(ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.(d) Applicable individualFor purposes of this section—(1) In general

The term “applicable individual” means, with respect to any month, an individual other than an individual described in paragraph (2), (3), or (4).

(2) Religious exemptions(A) Religious conscience exemptions(i) In generalSuch term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that—(I) such individual is a member of a recognized religious sect or division thereof which is described in section 1402(g)(1), and is adherent of established tenets or teachings of such sect or division as described in such section; or(II) such individual is a member of a religious sect or division thereof which is not described in section 1402(g)(1), who relies solely on a religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the religious beliefs of the individual.(ii) Special rules(I) Medical health services defined

For purposes of this subparagraph, the term “medical health services” does not include routine dental, vision and hearing services, midwifery services, vaccinations, necessary medical services provided to children, services required by law or by a third party, and such other services as the Secretary of Health and Human Services may provide in implementing section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act.

(II) Attestation required

Clause (i)(II) shall apply to an individual for months in a taxable year only if the information provided by the individual under section 1411(b)(5)(A) of such Act includes an attestation that the individual has not received medical health services during the preceding taxable year.

(B) Health care sharing ministry(i) In general

Such term shall not include any individual for any month if such individual is a member of a health care sharing ministry for the month.

(ii) Health care sharing ministryThe term “health care sharing ministry” means an organization—(I) which is described in section 501(c)(3) and is exempt from taxation under section 501(a),(II) members of which share a common set of ethical or religious beliefs and share medical expenses among members in accordance with those beliefs and without regard to the State in which a member resides or is employed,(III) members of which retain membership even after they develop a medical condition,(IV) which (or a predecessor of which) has been in existence at all times since December 31, 1999, and medical expenses of its members have been shared continuously and without interruption since at least December 31, 1999, and(V) which conducts an annual audit which is performed by an independent certified public accounting firm in accordance with generally accepted accounting principles and which is made available to the public upon request.(3) Individuals not lawfully present

Such term shall not include an individual for any month if for the month the individual is not a citizen or national of the United States or an alien lawfully present in the United States.

(4) Incarcerated individuals

Such term shall not include an individual for any month if for the month the individual is incarcerated, other than incarceration pending the disposition of charges.

(e) ExemptionsNo penalty shall be imposed under subsection (a) with respect to—(1) Individuals who cannot afford coverage(A) In general

Any applicable individual for any month if the applicable individual’s required contribution (determined on an annual basis) for coverage for the month exceeds 8 percent of such individual’s household income for the taxable year described in section 1412(b)(1)(B) of the Patient Protection and Affordable Care Act. For purposes of applying this subparagraph, the taxpayer’s household income shall be increased by any exclusion from gross income for any portion of the required contribution made through a salary reduction arrangement.

(B) Required contributionFor purposes of this paragraph, the term “required contribution” means—(i) in the case of an individual eligible to purchase minimum essential coverage consisting of coverage through an eligible-employer-sponsored plan, the portion of the annual premium which would be paid by the individual (without regard to whether paid through salary reduction or otherwise) for self-only coverage, or(ii) in the case of an individual eligible only to purchase minimum essential coverage described in subsection (f)(1)(C), the annual premium for the lowest cost bronze plan available in the individual market through the Exchange in the State in the rating area in which the individual resides (without regard to whether the individual purchased a qualified health plan through the Exchange), reduced by the amount of the credit allowable under section 36B for the taxable year (determined as if the individual was covered by a qualified health plan offered through the Exchange for the entire taxable year).(C) Special rules for individuals related to employees

For purposes of subparagraph (B)(i), if an applicable individual is eligible for minimum essential coverage through an employer by reason of a relationship to an employee, the determination under subparagraph (A) shall be made by reference to 11 So in original. Probably should be followed by “the”. required contribution of the employee.

(D) Indexing

In the case of plan years beginning in any calendar year after 2014, subparagraph (A) shall be applied by substituting for “8 percent” the percentage the Secretary of Health and Human Services determines reflects the excess of the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for such period.

(2) Taxpayers with income below filing threshold

Any applicable individual for any month during a calendar year if the individual’s household income for the taxable year described in section 1412(b)(1)(B) of the Patient Protection and Affordable Care Act is less than the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer.

(3) Members of Indian tribes

Any applicable individual for any month during which the individual is a member of an Indian tribe (as defined in section 45A(c)(6)).

(4) Months during short coverage gaps(A) In general

Any month the last day of which occurred during a period in which the applicable individual was not covered by minimum essential coverage for a continuous period of less than 3 months.

(B) Special rulesFor purposes of applying this paragraph—(i) the length of a continuous period shall be determined without regard to the calendar years in which months in such period occur,(ii) if a continuous period is greater than the period allowed under subparagraph (A), no exception shall be provided under this paragraph for any month in the period, and(iii) if there is more than 1 continuous period described in subparagraph (A) covering months in a calendar year, the exception provided by this paragraph shall only apply to months in the first of such periods.The Secretary shall prescribe rules for the collection of the penalty imposed by this section in cases where continuous periods include months in more than 1 taxable year.(5) Hardships

Any applicable individual who for any month is determined by the Secretary of Health and Human Services under section 1311(d)(4)(H) to have suffered a hardship with respect to the capability to obtain coverage under a qualified health plan.

(f) Minimum essential coverageFor purposes of this section—(1) In generalThe term “minimum essential coverage” means any of the following:(A) Government sponsored programsCoverage under—(i) the Medicare program under part A of title XVIII of the Social Security Act,(ii) the Medicaid program under title XIX of the Social Security Act,(iii) the CHIP program under title XXI of the Social Security Act or under a qualified CHIP look-alike program (as defined in section 2107(g) of the Social Security Act),(iv) medical coverage under chapter 55 of title 10, United States Code, including coverage under the TRICARE program; 22 So in original. The semicolon probably should be a comma.(v) a health care program under chapter 17 or 18 of title 38, United States Code, as determined by the Secretary of Veterans Affairs, in coordination with the Secretary of Health and Human Services and the Secretary,(vi) a health plan under section 2504(e) of title 22, United States Code (relating to Peace Corps volunteers); ² or(vii) the Nonappropriated Fund Health Benefits Program of the Department of Defense, established under section 349 of the National Defense Authorization Act for Fiscal Year 1995 (Public Law 103–337; 10 U.S.C. 1587 note).(B) Employer-sponsored plan

Coverage under an eligible employer-sponsored plan.

Coverage under a health plan offered in the individual market within a State.

(D) Grandfathered health plan

Coverage under a grandfathered health plan.

(E) Other coverage

Such other health benefits coverage, such as a State health benefits risk pool, as the Secretary of Health and Human Services, in coordination with the Secretary, recognizes for purposes of this subsection.

(2) Eligible employer-sponsored planThe term “eligible employer-sponsored plan” means, with respect to any employee, a group health plan or group health insurance coverage offered by an employer to the employee which is—(A) a governmental plan (within the meaning of section 2791(d)(8) of the Public Health Service Act), or(B) any other plan or coverage offered in the small or large group market within a State.Such term shall include a grandfathered health plan described in paragraph (1)(D) offered in a group market.(3) Excepted benefits not treated as minimum essential coverageThe term “minimum essential coverage” shall not include health insurance coverage which consists of coverage of excepted benefits—(A) described in paragraph (1) of subsection (c) of section 2791 of the Public Health Service Act; or(B) described in paragraph (2), (3), or (4) of such subsection if the benefits are provided under a separate policy, certificate, or contract of insurance.(4) Individuals residing outside United States or residents of territoriesAny applicable individual shall be treated as having minimum essential coverage for any month—(A) if such month occurs during any period described in subparagraph (A) or (B) of section 911(d)(1) which is applicable to the individual, or(B) if such individual is a bona fide resident of any possession of the United States (as determined under section 937(a)) for such month.(5) Insurance-related terms

Any term used in this section which is also used in title I of the Patient Protection and Affordable Care Act shall have the same meaning as when used in such title.

(g) Administration and procedure(1) In general

The penalty provided by this section shall be paid upon notice and demand by the Secretary, and except as provided in paragraph (2), shall be assessed and collected in the same manner as an assessable penalty under subchapter B of chapter 68.

(2) Special rulesNotwithstanding any other provision of law—(A) Waiver of criminal penalties

In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure.

(B) Limitations on liens and leviesThe Secretary shall not—(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or(ii) levy on any such property with respect to such failure.(Added and amended Pub. L. 111–148, title I, § 1501(b), title X, § 10106(b)–(d), Mar. 23, 2010, 124 Stat. 244, 909, 910; Pub. L. 111–152, title I, §§ 1002, 1004(a)(1)(C), (2)(B), Mar. 30, 2010, 124 Stat. 1032, 1034; Pub. L. 111–159, § 2(a), Apr. 26, 2010, 124 Stat. 1123; Pub. L. 111–173, § 1(a), May 27, 2010, 124 Stat. 1215; Pub. L. 115–97, title I, §§ 11002(d)(1)(GG), 11081(a), Dec. 22, 2017, 131 Stat. 2060, 2092; Pub. L. 115–120, div. C, § 3002(g)(2)(A), Jan. 22, 2018, 132 Stat. 35; Pub. L. 115–271, title IV, § 4003(a), Oct. 24, 2018, 132 Stat. 3959; Pub. L. 119–21, title VII, § 71301(d), July 4, 2025, 139 Stat. 322.)Amendment of Subsection (d)(3)

Pub. L. 119–21, title VII, § 71301(d), (e), July 4, 2025, 139 Stat. 322, provided that, applicable to taxable years beginning after Dec. 31, 2026, subsection (d)(3) of this section is amended by striking “an alien lawfully present in the United States” and inserting “an eligible alien (within the meaning of section 36B(e)(2))”. See 2025 Amendment notes below.

Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial NotesReferences in Text

The Patient Protection and Affordable Care Act and such Act, referred to in subsecs. (d)(2)(A), (e)(1)(A), (2), and (f)(5), are Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 119. Title I of the Act enacted chapter 157 of Title 42, The Public Health and Welfare, and enacted, amended, and transferred numerous other sections and notes in the Code. Sections 1311(d)(4)(H), 1411(b)(5)(A), and 1412(b)(1)(B) of the Act are classified to sections 18031(d)(4)(H), 18081(b)(5)(A), and 18082(b)(1)(B), respectively, of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 18001 of Title 42 and Tables.

The Social Security Act, referred to in subsec. (f)(1)(A)(i) to (iii), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Part A of title XVIII of the Act is classified generally to part A (§ 1395c et seq.) of subchapter XVIII of chapter 7 of Title 42, The Public Health and Welfare. Titles XIX and XXI of the Act are classified generally to subchapters XIX (§ 1396 et seq.) and XXI (§ 1397aa et seq.), respectively, of chapter 7 of Title 42. Section 2107(g) of the Act is classified to section 1397gg(g) of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Section 2791 of the Public Health Service Act, referred to in subsec. (f)(2)(A), (3), is classified to section 300gg–91 of Title 42, The Public Health and Welfare.

Amendments

2025—Subsec. (d)(3). Pub. L. 119–21 substituted “an eligible alien (within the meaning of section 36B(e)(2))” for “an alien lawfully present in the United States”.

2018—Subsec. (d)(2)(A). Pub. L. 115–271 amended subpar. (A) generally. Prior to amendment, text read as follows: “Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that such individual is—

“(i) a member of a recognized religious sect or division thereof which is described in section 1402(g)(1), and

“(ii) an adherent of established tenets or teachings of such sect or division as described in such section.”

Subsec. (f)(1)(A)(iii). Pub. L. 115–120 inserted “or under a qualified CHIP look-alike program (as defined in section 2107(g) of the Social Security Act)” before comma at end.

2017—Subsec. (c)(2)(B)(iii). Pub. L. 115–97, § 11081(a)(1), substituted “Zero percent” for “2.5 percent”.

Subsec. (c)(3)(A). Pub. L. 115–97, § 11081(a)(2)(A), substituted “$0” for “$695”.

Subsec. (c)(3)(D). Pub. L. 115–97, § 11081(a)(2)(B), struck out subpar. (D). Text read as follows: “In the case of any calendar year beginning after 2016, the applicable dollar amount shall be equal to $695, increased by an amount equal to—

“(i) $695, multiplied by

“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting ‘calendar year 2015’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.

If the amount of any increase under clause (i) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.”

Subsec. (c)(3)(D)(ii). Pub. L. 115–97, § 11002(d)(1)(GG), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

2010—Subsec. (b)(1). Pub. L. 111–148, § 10106(b)(1), amended par. (1) generally. Prior to amendment, text read as follows: “If an applicable individual fails to meet the requirement of subsection (a) for 1 or more months during any calendar year beginning after 2013, then, except as provided in subsection (d), there is hereby imposed a penalty with respect to the individual in the amount determined under subsection (c).”

Subsec. (c)(1), (2). Pub. L. 111–148, § 10106(b)(2), amended pars. (1) and (2) generally. Prior to amendment pars. (1) and (2) related to the amount of and dollar limitations on penalty for failure to maintain minimum essential coverage.

Subsec. (c)(2)(B). Pub. L. 111–152, § 1002(a)(1)(A), inserted “the excess of” before “the taxpayer’s household income” and “for the taxable year over the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer” before “for the taxable year” in introductory provisions.

Subsec. (c)(2)(B)(i). Pub. L. 111–152, § 1002(a)(1)(B), substituted “1.0” for “0.5”.

Subsec. (c)(2)(B)(ii). Pub. L. 111–152, § 1002(a)(1)(C), substituted “2.0” for “1.0”.

Subsec. (c)(2)(B)(iii). Pub. L. 111–152, § 1002(a)(1)(D), substituted “2.5” for “2.0”.

Subsec. (c)(3)(A). Pub. L. 111–152, § 1002(a)(2)(A), substituted “$695” for “$750”.

Subsec. (c)(3)(B). Pub. L. 111–152, § 1002(a)(2)(B), substituted “$325” for “$495”.

Pub. L. 111–148, § 10106(b)(3), substituted “$495” for “$350”.

Subsec. (c)(3)(D). Pub. L. 111–152, § 1002(a)(2)(C), substituted “$695” for “$750” in introductory provisions and cl. (i).

Subsec. (c)(4)(B)(i), (ii). Pub. L. 111–152, § 1004(a)(1)(C), substituted “modified adjusted gross” for “modified gross”.

Subsec. (c)(4)(C). Pub. L. 111–152, § 1004(a)(2)(B), amended subpar. (C) generally. Prior to amendment, text read as follows: “The term ‘modified gross income’ means gross income—

“(i) decreased by the amount of any deduction allowable under paragraph (1), (3), (4), or (10) of section 62(a),

“(ii) increased by the amount of interest received or accrued during the taxable year which is exempt from tax imposed by this chapter, and

“(iii) determined without regard to sections 911, 931, and 933.”

Subsec. (c)(4)(D). Pub. L. 111–152, § 1002(b)(1), struck out subpar. (D). Text read as follows:

“(i) In general.—The term ‘poverty line’ has the meaning given that term in section 2110(c)(5) of the Social Security Act (42 U.S.C. 1397jj(c)(5)).

“(ii) Poverty line used.—In the case of any taxable year ending with or within a calendar year, the poverty line used shall be the most recently published poverty line as of the 1st day of such calendar year.”

Subsec. (d)(2)(A). Pub. L. 111–148, § 10106(c), amended subpar. (A) generally. Prior to amendment, text read as follows: “Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that such individual is a member of a recognized religious sect or division thereof described in section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described in such section.”

Subsec. (e)(1)(C). Pub. L. 111–148, § 10106(d), amended subpar. (C) generally. Prior to amendment, text read as follows: “For purposes of subparagraph (B)(i), if an applicable individual is eligible for minimum essential coverage through an employer by reason of a relationship to an employee, the determination shall be made by reference to the affordability of the coverage to the employee.”

Subsec. (e)(2). Pub. L. 111–152, § 1002(b)(2), substituted “below filing threshold” for “under 100 percent of poverty line” in heading and “the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer.” for “100 percent of the poverty line for the size of the family involved (determined in the same manner as under subsection (b)(4)).” in text.

Subsec. (f)(1)(A)(iv). Pub. L. 111–159, § 2(a)(1), added cl. (iv) and struck out former cl. (iv) which read as follows: “the TRICARE for Life program,”.

Subsec. (f)(1)(A)(v). Pub. L. 111–173, § 1(a), amended cl. (v) generally. Prior to amendment, cl. (v) read as follows: “the veteran’s health care program under chapter 17 of title 38, United States Code,”.

Subsec. (f)(1)(A)(vii). Pub. L. 111–159, § 2(a)(2)–(4), added cl. (vii).

Statutory Notes and Related SubsidiariesEffective Date of 2025 Amendment

Amendment by Pub. L. 119–21, applicable to taxable years beginning after Dec. 31, 2026, see section 71301(e) of Pub. L. 119–21, set out as a note under section 36B of this title.

Effective Date of 2018 Amendment

Pub. L. 115–271, title IV, § 4003(b), Oct. 24, 2018, 132 Stat. 3960, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 2018.”

Pub. L. 115–120, div. C, § 3002(g)(2)(B), Jan. 22, 2018, 132 Stat. 35, provided that: “The amendment made by subparagraph (A) [amending this section] shall apply with respect to taxable years beginning after December 31, 2017.”

Effective Date of 2017 Amendment

Amendment by section 11002(d)(1)(GG) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.

Pub. L. 115–97, title I, § 11081(b), Dec. 22, 2017, 131 Stat. 2092, provided that: “The amendments made by this section [amending this section] shall apply to months beginning after December 31, 2018.”

Effective Date of 2010 Amendment

Pub. L. 111–173, § 1(b), May 27, 2010, 124 Stat. 1215, provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if included in section 1501(b) of the Patient Protection and Affordable Care Act [Pub. L. 111–148].”

Pub. L. 111–159, § 2(b), Apr. 26, 2010, 124 Stat. 1123, provided that: “The amendments made by this section [amending this section] shall take effect as if included in section 1501(b) of the Patient Protection and Affordable Care Act [Pub. L. 111–148] and shall be executed immediately after the amendments made by such section 1501(b).”

Effective Date

Pub. L. 111–148, title I, § 1501(d), Mar. 23, 2010, 124 Stat. 249, provided that: “The amendments made by this section [enacting this section and section 18091 of Title 42, The Public Health and Welfare] shall apply to taxable years ending after December 31, 2013.”

Construction of 2018 Amendment

Pub. L. 115–271, title IV, § 4003(c), Oct. 24, 2018, 132 Stat. 3960, provided that: “Nothing in the amendment made by subsection (a) [amending this section] shall preempt any State law requiring the provision of medical treatment for children, especially those who are seriously ill.”

Notes of Decisions

Cited in 161 cases (35 in the last 5 years), 2010–2026 · leading case: Nat'l Fed'n of Indep. Bus. v. Sebelius, 132 S. Ct. 2566 (2012).

Sort: Relevance Newest Treatment

Nat'l Fed'n of Indep. Bus. v. Sebelius, 132 S. Ct. 2566 (2012). · cites it 27× “26 U. S. C. §5000A. For individuals who are not exempt, and who do not receive health insurance through an employer or government program, the means of satisfying the requirement is to purchase insurance from a private company.”

Florida Ex Rel. Attorney Gen. v. United States Dep't of Health & Human Servs., 648 F.3d 1235 (11th Cir. 2011). · cites it 36× “" 26 U.S.C. § 5000A et seq. The Act mandates that, after 2013, all "applicable individuals" (1) shall maintain "minimum essential coverage" for themselves and their dependents, or (2) pay a monetary penalty.”

Thomas More Law Ctr. v. Obama, 651 F.3d 529 (6th Cir. 2011). · cites it 26× “26 U.S.C. § 5000A. Plaintiffs include Thomas More Law Center, a public interest law firm, and four individuals: Jann DeMars, John Ceci, Steven Hyder, and Salina Hyder.”

California v. Texas, 593 U.S. 659 (2021). · cites it 9× “” 26 U. S. C. §5000A. The Act defines “applicable individual” to include all tax- payers who do not fall within a set of exemptions.”

King v. Burwell, 135 S. Ct. 2480 (2015). · cites it 7× “§ 300gg-1(a). The Act also bars insurers from charging higher premiums on the basis of a person's health.”

Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011). · cites it 20× “" 26 U.S.C. § 5000A(a) (emphasis added). Therefore, beginning in 2014, a citizen who does not maintain health insurance might be acting illegally.”

State of Texas v. USA, 945 F.3d 355 (5th Cir. 2019). · cites it 17× “The argument assumes that 26 U.S.C. § 5000A presents not a legal command to purchase insurance, but an option between purchasing insurance and doing nothing.”

Tex. v. United States, 340 F. Supp. 3d 579 (N.D. Tex. 2018). · cites it 17× “In Part III-C , the Chief Justice wrote a majority opinion, joined by Justices Ginsburg, Breyer, Sotomayor, and Kagan, holding that 26 U.S.C. § 5000A -including the Individual Mandate and the shared-responsibility payment-was a constitutional exercise of Congress's Tax Power.”

Real Alternatives, Inc. v. Sec'y Dep't of Health & Human Servs., 867 F.3d 338 (3rd Cir. 2017). · cites it 8× “See 26 U.S.C. § 5000A (codifying the ACA’s individual mandate which requires individuals without employer- coverage to purchase insurance or pay a penalty).”

Jacqueline Halbig v. Sylvia Mathews Burwell, 758 F.3d 390 (D.C. Cir. 2014). · cites it 18× “§ 300gg-1 (guaranteed issue requirement); the individual mandate, see 26 U.S.C. § 5000A; and subsidies to individuals purchasing insurance in the individual market, see id.”

Mead v. Holder, 766 F. Supp. 2d 16 (D.D.C. 2011). · cites it 11× “” See ACA § 1501 (adding 26 U.S.C. § 5000A) (“individual mandate”); id.”

Liberty Univ. v. Timothy Geithner, 671 F.3d 391 (4th Cir. 2011). · cites it 17× “26 U.S.C. § 5000A. For example, it references taxpayers and their returns, includes amounts due under the provision in the taxpayer’s tax return liability, calculates the penalty by reference to household income for tax purposes, and allows the Secretary of the Treasury to…”

Show all 161 citing cases →

— 26 U.S.C. § 5000A(a) — 59 cases

Nat'l Fed'n of Indep. Bus. v. Sebelius, 132 S. Ct. 2566 (2012). “26 U. S. C. §5000A. For individuals who are not exempt, and who do not receive health insurance through an employer or government program, the means of satisfying the requirement is to purchase insurance from a private company.”

Florida Ex Rel. Attorney Gen. v. United States Dep't of Health & Human Servs., 648 F.3d 1235 (11th Cir. 2011). “" 26 U.S.C. § 5000A et seq. The Act mandates that, after 2013, all "applicable individuals" (1) shall maintain "minimum essential coverage" for themselves and their dependents, or (2) pay a monetary penalty.”

California v. Texas, 593 U.S. 659 (2021). “” 26 U. S. C. §5000A. The Act defines “applicable individual” to include all tax- payers who do not fall within a set of exemptions.”

State of Texas v. USA, 945 F.3d 355 (5th Cir. 2019). “The argument assumes that 26 U.S.C. § 5000A presents not a legal command to purchase insurance, but an option between purchasing insurance and doing nothing.”

Thomas More Law Ctr. v. Obama, 651 F.3d 529 (6th Cir. 2011). “26 U.S.C. § 5000A. Plaintiffs include Thomas More Law Center, a public interest law firm, and four individuals: Jann DeMars, John Ceci, Steven Hyder, and Salina Hyder.”

— 26 U.S.C. § 5000A(a)(b) — 1 case

— 26 U.S.C. § 5000A(b) — 32 cases

Mead v. Holder, 766 F. Supp. 2d 16 (D.D.C. 2011). “” See ACA § 1501 (adding 26 U.S.C. § 5000A) (“individual mandate”); id.”

Tex. v. United States, 340 F. Supp. 3d 579 (N.D. Tex. 2018). “In Part III-C , the Chief Justice wrote a majority opinion, joined by Justices Ginsburg, Breyer, Sotomayor, and Kagan, holding that 26 U.S.C. § 5000A -including the Individual Mandate and the shared-responsibility payment-was a constitutional exercise of Congress's Tax Power.”

Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011). “" 26 U.S.C. § 5000A(a) (emphasis added). Therefore, beginning in 2014, a citizen who does not maintain health insurance might be acting illegally.”

— 26 U.S.C. § 5000A(b)(1) — 17 cases

King v. Burwell, 135 S. Ct. 2480 (2015). “§ 300gg-1(a). The Act also bars insurers from charging higher premiums on the basis of a person's health.”

Robert Szczyporski v., 34 F.4th 179 (3rd Cir. 2022).

— 26 U.S.C. § 5000A(b)(2) — 1 case

Commonwealth Ex Rel. Cuccinelli v. Sebelius, 728 F. Supp. 2d 768 (E.D. Va. 2010).

— 26 U.S.C. § 5000A(b)(3) — 5 cases

State of Texas v. USA (5th Cir. 2019).

State of Texas v. USA (5th Cir. 2020).

Szczyporski (E.D. Pa. 2021).

— 26 U.S.C. § 5000A(b)(l) — 4 cases

Commonwealth Ex Rel. Cuccinelli v. Sebelius, 728 F. Supp. 2d 768 (E.D. Va. 2010).

United States House of Representatives v. Burwell, 130 F. Supp. 3d 53 (D.D.C. 2015).

— 26 U.S.C. § 5000A(c) — 19 cases

California v. Texas, 593 U.S. 659 (2021). “” 26 U. S. C. §5000A. The Act defines “applicable individual” to include all tax- payers who do not fall within a set of exemptions.”

Robert Szczyporski v., 34 F.4th 179 (3rd Cir. 2022).

— 26 U.S.C. § 5000A(c)(1) — 2 cases

Thomas More Law Ctr. v. Barack Obama (6th Cir. 2011).

— 26 U.S.C. § 5000A(c)(1)(A) — 1 case

Robert Szczyporski v., 34 F.4th 179 (3rd Cir. 2022).

— 26 U.S.C. § 5000A(c)(1)(B) — 4 cases

Robert Szczyporski v., 34 F.4th 179 (3rd Cir. 2022).

King v. Sebelius, 997 F. Supp. 2d 415 (E.D. Va. 2014).

Liberty Univ. v. Timothy Geithner (4th Cir. 2011).

— 26 U.S.C. § 5000A(c)(2) — 9 cases

Liberty Univ. v. Timothy Geithner, 671 F.3d 391 (4th Cir. 2011). “26 U.S.C. § 5000A. For example, it references taxpayers and their returns, includes amounts due under the provision in the taxpayer’s tax return liability, calculates the penalty by reference to household income for tax purposes, and allows the Secretary of the Treasury to…”

Halbig v. Sebelius, 27 F. Supp. 3d 1 (D.D.C. 2014).

King v. Sebelius, 997 F. Supp. 2d 415 (E.D. Va. 2014).

Fabio Alicea & Sarah J Zabek (Bankr. E.D.N.C. 2023).

— 26 U.S.C. § 5000A(c)(2)(A) — 3 cases

In re: Howard D. Juntoff (6th Cir. 2022).

State of Florida v. U.S. Dep't of HHS (11th Cir. 2011).

— 26 U.S.C. § 5000A(c)(2)(A)(ii) — 1 case

In re Cousins, 601 B.R. 609 (Bankr. E.D. La. 2019).

— 26 U.S.C. § 5000A(c)(2)(B)(i) — 2 cases

State of Florida v. U.S. Dep't of HHS (11th Cir. 2011).

— 26 U.S.C. § 5000A(c)(2)(B)(iii) — 3 cases

State of Texas v. USA (5th Cir. 2019).

State of Texas v. USA (5th Cir. 2020).

— 26 U.S.C. § 5000A(c)(3) — 1 case

In re: Howard D. Juntoff (6th Cir. 2022).

— 26 U.S.C. § 5000A(c)(4) — 1 case

In re Howard Juntoff (6th Cir. 2023).

— 26 U.S.C. § 5000A(c)(l)(B) — 1 case

Halbig v. Sebelius, 27 F. Supp. 3d 1 (D.D.C. 2014).

— 26 U.S.C. § 5000A(d) — 6 cases

Mead v. Holder, 766 F. Supp. 2d 16 (D.D.C. 2011). “” See ACA § 1501 (adding 26 U.S.C. § 5000A) (“individual mandate”); id.”

New Jersey Physicians, Inc. v. President of the United States, 653 F.3d 234 (3rd Cir. 2011).

Butler v. Obama, 814 F. Supp. 2d 230 (E.D.N.Y 2011).

Sissel v. United States Dep't of Health & Human Servs., 951 F. Supp. 2d 159 (D.D.C. 2013).

Mead v. Holder (D.D.C. 2011).

— 26 U.S.C. § 5000A(d)(1) — 1 case

— 26 U.S.C. § 5000A(d)(2) — 10 cases

Sissel v. United States Dep't of Health & Human Servs., 760 F.3d 1 (D.C. Cir. 2014).

Cutler v. United States Dep't of Health & Human Servs., 797 F.3d 1173 (D.C. Cir. 2015).

Maryland v. United States, 360 F. Supp. 3d 288 (D. Maryland 2019).

— 26 U.S.C. § 5000A(d)(2)(A) — 8 cases

Real Alternatives, Inc. v. Sec'y Dep't of Health & Human Servs., 867 F.3d 338 (3rd Cir. 2017). “See 26 U.S.C. § 5000A (codifying the ACA’s individual mandate which requires individuals without employer- coverage to purchase insurance or pay a penalty).”

John Dierlam v. Donald Trump, President, 977 F.3d 471 (5th Cir. 2020).

Liberty Univ., Inc. v. Jacob Lew, 733 F.3d 72 (4th Cir. 2013).

Tyndale House Publishers, Inc. v. Sebelius, 904 F. Supp. 2d 106 (D.D.C. 2012).

Geneva Coll. v. Sebelius, 929 F. Supp. 2d 402 (W.D. Pa. 2013).

— 26 U.S.C. § 5000A(d)(2)(A)(i) — 2 cases

Cutler v. United States Dep't of Health & Human Servs., 797 F.3d 1173 (D.C. Cir. 2015).

Korte v. United States Dep't of Health & Human Servs., 912 F. Supp. 2d 735 (S.D. Ill. 2012).

— 26 U.S.C. § 5000A(d)(2)(B) — 8 cases

Liberty Univ., Inc. v. Jacob Lew, 733 F.3d 72 (4th Cir. 2013).

Cutler v. United States Dep't of Health & Human Servs., 52 F. Supp. 3d 27 (D.D.C. 2014).

Moeller v. The Aliera Companies (D. Mont. 2021).

Gospel Light Mennonite Church Med. Aid Plan v. New Mexico Off. of the Superintendent of Ins. (D.N.M. 2023).

— 26 U.S.C. § 5000A(d)(2)(B)(ii) — 5 cases

George T. Kelly, III v. The Aliera Companies, Inc. (W.D. Mo. 2020).

Bandy v. All. for Shared Health Inc (E.D. Wash. 2022).

Renteria v. New Mexico Off. of the Superintendent (10th Cir. 2025).

Samaritan Ministries Int'l v. Kane (10th Cir. 2025).

Zion HealthShare, Inc. v. Off. of the Ins. Comm'r (Wash. Ct. App. 2026).

— 26 U.S.C. § 5000A(d)(3) — 2 cases

State of Florida v. U.S. Dep't of HHS (11th Cir. 2011).

— 26 U.S.C. § 5000A(d)(l) — 3 cases

New Jersey Physicians, Inc. v. Obama, 757 F. Supp. 2d 502 (D.N.J. 2010).

N. Arapaho Tribe v. Burwell, 90 F. Supp. 3d 1238 (D. Wyo. 2015).

N. Arapaho Tribe v. Burwell, 118 F. Supp. 3d 1264 (D. Wyo. 2015).

— 26 U.S.C. § 5000A(e) — 9 cases

New Jersey Physicians, Inc. v. President of the United States, 653 F.3d 234 (3rd Cir. 2011).

Jacqueline Halbig v. Sylvia Mathews Burwell, 758 F.3d 390 (D.C. Cir. 2014). “§ 300gg-1 (guaranteed issue requirement); the individual mandate, see 26 U.S.C. § 5000A; and subsidies to individuals purchasing insurance in the individual market, see id.”

Halbig v. Sebelius, 27 F. Supp. 3d 1 (D.D.C. 2014).

— 26 U.S.C. § 5000A(e)(1) — 1 case

King v. Burwell, 135 S. Ct. 2480 (2015). “§ 300gg-1(a). The Act also bars insurers from charging higher premiums on the basis of a person's health.”

— 26 U.S.C. § 5000A(e)(1)(A) — 6 cases

King v. Burwell, 135 S. Ct. 2480 (2015). “§ 300gg-1(a). The Act also bars insurers from charging higher premiums on the basis of a person's health.”

State of Florida v. U.S. Dep't of HHS (11th Cir. 2011).

— 26 U.S.C. § 5000A(e)(1)(B)(ii) — 2 cases

Jacqueline Halbig v. Sylvia Mathews Burwell (D.C. Cir. 2014).

— 26 U.S.C. § 5000A(e)(2) — 6 cases

Liberty Univ., Inc. v. Jacob Lew, 733 F.3d 72 (4th Cir. 2013).

Robert Szczyporski v., 34 F.4th 179 (3rd Cir. 2022).

State of Texas v. USA (5th Cir. 2019).

State of Texas v. USA (5th Cir. 2020).

— 26 U.S.C. § 5000A(e)(4)(A) — 2 cases

Ass'n for Cmty. v. TREA (D.C. Cir. 2020).

— 26 U.S.C. § 5000A(e)(5) — 1 case

In re: Howard D. Juntoff (6th Cir. 2022).

— 26 U.S.C. § 5000A(e)(l) — 1 case

— 26 U.S.C. § 5000A(e)(l)(A) — 6 cases

David King v. Sylvia Burwell, 759 F.3d 358 (4th Cir. 2014).

Halbig v. Sebelius, 27 F. Supp. 3d 1 (D.D.C. 2014).

— 26 U.S.C. § 5000A(e)(l)(B) — 1 case

— 26 U.S.C. § 5000A(e)(l)(B)(ii) — 3 cases

Halbig v. Sebelius, 27 F. Supp. 3d 1 (D.D.C. 2014).

King v. Sebelius, 997 F. Supp. 2d 415 (E.D. Va. 2014).

— 26 U.S.C. § 5000A(e)(l)(a) — 1 case

Sissel v. United States Dep't of Health & Human Servs., 760 F.3d 1 (D.C. Cir. 2014).

— 26 U.S.C. § 5000A(f) — 4 cases

New Jersey Physicians, Inc. v. President of the United States, 653 F.3d 234 (3rd Cir. 2011).

Carr v. Becerra (D. Conn. 2023).

Ryan A Albracht (Bankr. E.D.N.C. 2020).

John Douglas Bailey, Jr & Candice Marie Bailey (Bankr. E.D.N.C. 2019).

— 26 U.S.C. § 5000A(f)(1) — 3 cases

Thomas More Law Ctr. v. Barack Obama (6th Cir. 2011).

— 26 U.S.C. § 5000A(f)(1)(A)(I) — 1 case

Peterson v. United States et al., 2011 DNH 052 (D.N.H. 2011).

— 26 U.S.C. § 5000A(f)(1)(A)(ii) — 2 cases

Nat'l Fed'n of Indep. Bus. v. Sebelius (2012).

— 26 U.S.C. § 5000A(f)(1)(C) — 1 case

Ass'n for Cmty. Affiliated Plans v. U.S. Dep't of Treasury, 392 F. Supp. 3d 22 (D.C. Cir. 2019).

— 26 U.S.C. § 5000A(f)(1)(D) — 2 cases

State of Florida v. U.S. Dep't of HHS (11th Cir. 2011).

— 26 U.S.C. § 5000A(f)(1)(E) — 2 cases

State of Florida v. U.S. Dep't of HHS (11th Cir. 2011).

— 26 U.S.C. § 5000A(f)(2) — 8 cases

Little Sisters of the Poor Saints Peter & Paul Home v. Pennsylvania, 140 S. Ct. 2367 (2020).

Burwell v. Hobby Lobby Stores, Inc., 134 S. Ct. 2751 (2014).

Liberty Univ., Inc. v. Jacob Lew, 733 F.3d 72 (4th Cir. 2013).

Catholic Health Care Sys. v. Burwell, 796 F.3d 207 (2d Cir. 2015).

Cedar Park Assembly of God of Kirkland, Washington v. Myron Kreidler, 130 F.4th 757 (9th Cir. 2025).

— 26 U.S.C. § 5000A(f)(3) — 1 case

Cent. United Life Ins. v. Sylvia Burwell, 827 F.3d 70 (D.C. Cir. 2016).

— 26 U.S.C. § 5000A(f)(3)(A) — 1 case

Gary Williams v. Unum Life Ins. Co., 11 F.4th 641 (8th Cir. 2021).

— 26 U.S.C. § 5000A(f)(4) — 3 cases

King v. Burwell, 135 S. Ct. 2480 (2015). “§ 300gg-1(a). The Act also bars insurers from charging higher premiums on the basis of a person's health.”

Jacqueline Halbig v. Sylvia Mathews Burwell (D.C. Cir. 2014).

— 26 U.S.C. § 5000A(f)(l) — 2 cases

— 26 U.S.C. § 5000A(f)(l)(A) — 1 case

Mead v. Holder, 766 F. Supp. 2d 16 (D.D.C. 2011). “” See ACA § 1501 (adding 26 U.S.C. § 5000A) (“individual mandate”); id.”

— 26 U.S.C. § 5000A(f)(l)(A)(i) — 2 cases

Peterson v. United States, 774 F. Supp. 2d 418 (D.N.H. 2011).

Libby v. Price, 689 F. App'x 659 (2d Cir. 2017).

— 26 U.S.C. § 5000A(f)(l)(B) — 1 case

Steven Hotze v. Sylvia Burwell, Sec'y H, 784 F.3d 984 (5th Cir. 2015).

— 26 U.S.C. § 5000A(f)(l)(D) — 1 case

— 26 U.S.C. § 5000A(f)(l)(E) — 1 case

— 26 U.S.C. § 5000A(g) — 6 cases

California v. Texas, 593 U.S. 659 (2021). “” 26 U. S. C. §5000A. The Act defines “applicable individual” to include all tax- payers who do not fall within a set of exemptions.”

Steven Hotze v. Sylvia Burwell, Sec'y H, 784 F.3d 984 (5th Cir. 2015).

New Jersey Physicians, Inc. v. Obama, 757 F. Supp. 2d 502 (D.N.J. 2010).

King v. Sebelius, 997 F. Supp. 2d 415 (E.D. Va. 2014).

California v. Texas (2021).

— 26 U.S.C. § 5000A(g)(1) — 9 cases

United Mine Works of Am. Combined Benefit Fund v. Andre M. Toffel, for Walter Energy, Inc. (In re Walter Energy, Inc.), 911 F.3d 1121 (11th Cir. 2018).

Goudy-bachman v. Dept. of Health & Human Servs., 764 F. Supp. 2d 684 (M.D. Penn. 2011).

— 26 U.S.C. § 5000A(g)(2) — 10 cases

Goudy-bachman v. Dept. of Health & Human Servs., 764 F. Supp. 2d 684 (M.D. Penn. 2011).

Gouby-Bachman v. United States Dep't of Health & Human Servs., 764 F. Supp. 2d 684 (M.D. Penn. 2011).

— 26 U.S.C. § 5000A(g)(2)(A) — 4 cases

In re Cousins, 601 B.R. 609 (Bankr. E.D. La. 2019).

Virginia Ex Rel. Cuccinelli v. Sebelius, 702 F. Supp. 2d 598 (E.D. Va. 2010).

State of Florida v. U.S. Dep't of HHS (11th Cir. 2011).

— 26 U.S.C. § 5000A(g)(2)(B) — 2 cases

Thomas More Law Ctr. v. Barack Obama (6th Cir. 2011).

— 26 U.S.C. § 5000A(g)(l) — 4 cases

Gouby-Bachman v. United States Dep't of Health & Human Servs., 764 F. Supp. 2d 684 (M.D. Penn. 2011).

Judd v. United States (Fed. Cl. 2016).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.