The Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) issued two sets of proposed regulations for determining eligibility for exemption from the shared responsibility payments required under the Affordable Care Act. Starting in 2014, each individual will be required to have minimum essential health coverage, qualify for an exemption, or make a payment called a shared responsibility payment when filing a federal income tax return. The statute gives HHS authority to exempt individuals determined to have suffered a hardship with respect to the capability to obtain coverage. The proposed rules set forth standards and processes under which the health insurance exchange will conduct eligibility determinations for and grant certificates of exemption from the shared responsibility payment.

Link: Fact Sheet on Proposed Rules