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Full-Text Articles in Law
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
The Individual Mandate Tax Penalty, Jeffrey H. Kahn
Scholarly Publications
In 2010, President Obama signed legislation that significantly altered the healthcare and health insurance markets in the United States. An integral part of that reform is the individual mandate, a provision that requires individuals to purchase and maintain healthcare insurance. Failure to maintain such coverage subjects an individual to a tax penalty. The Supreme Court upheld the constitutionality of that provision under Congress’s taxing power.
Despite the Supreme Court upholding the individual mandate, fundamental questions remain. This Article addresses the question of whether the use of a tax penalty to encourage taxpayers to do something that the government desires is …
The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore
The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore
Law Faculty Scholarly Articles
The Affordable Care Act does not require that employers provide employees with health care coverage. It does, however, impose an excise tax on large employers that fail to offer their employees affordable employer-sponsored health care coverage. The excise tax, commonly referred to as a “pay-or-play penalty,” was scheduled to go into effect beginning in 2014. The United States Treasury Department (“Treasury”), however, has delayed enforcement of the penalty until 2015 for employers with 100 or more full-time employees, and until 2016 for employers with 50 to 99 employees.
Implementation of the pay-or-play penalty has given rise to a host of …