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Individual Mandate (Individual Shared Responsibility)

Note: Effective January 1, 2019, the individual mandate is effectively repealed.  

The "individual mandate" provision under Health Care Reform (also known as individual shared responsibility) requires every individual to have minimum essential health coverage for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

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Alerts you to the penalties associated with key federal laws such as
COBRA and discrimination.



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