Health Care Law–What’s New for Individuals and Families

This publication (Health Care Law What’s New for Individuals and Families) covers some of the tax provisions of the Affordable Care Act (ACA). It provides information that explains how taxpayers satisfy the individual shared responsibility provision by enrolling in minimum essential coverage, qualifying for an exemption, or making a shared responsibility payment. It also provides information about the new premium tax credit. A glossary is included to help taxpayers understand new terms related to ACA. [Dated December, 2014.]