WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 48

26 U.S.C. 5000A: Requirement to maintain minimum essential coverage

Created in 2010 by the Patient Protection and Affordable Care Act (Public Law 111-148). Changed by 6 later laws. 1 bill in this Congress would change it; 1 new law this Congress changed it.

10 other sections of the Code cite this one, including 42 U.S.C. 300gg–15, 42 U.S.C. 300mm–41, 42 U.S.C. 18011, 42 U.S.C. 18014, 42 U.S.C. 18022.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (d)
  • H.R. 9877 Health Equity and Accountability Act of 2026 · introduced · would change (d), (e)

How it got here

2018

  • 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 cer… (Substance Use-Disorder Prevention that Promotes Opioid Recovery and Treatment for Patients and Communities Act" or the "SUPPORT for Patients and Communities Act) Law text · (d)
  • 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. Law text · (f)

2017

  • Pub. L. 115–97, §11081(a)(1), substituted "Zero percent" for "2.5 percent". Law text · (c)
  • Pub. L. 115–97, §11081(a)(2)(A), substituted "$0" for "$695". Law text · (c)
  • 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— Law text · (c)
  • 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)". Law text · (c)

2010

  • 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 subsectio… (Patient Protection and Affordable Care Act) Law text · (b)
  • 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. (Patient Protection and Affordable Care Act) Law text · (c), (2)
  • 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. (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • Pub. L. 111–152, §1002(a)(1)(B), substituted "1.0" for "0.5". (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • Pub. L. 111–152, §1002(a)(1)(C), substituted "2.0" for "1.0". (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • Pub. L. 111–152, §1002(a)(1)(D), substituted "2.5" for "2.0". (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • Pub. L. 111–152, §1002(a)(2)(A), substituted "$695" for "$750". (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • Pub. L. 111–152, §1002(a)(2)(B), substituted "$325" for "$495". (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • Pub. L. 111–148, §10106(b)(3), substituted "$495" for "$350". (Patient Protection and Affordable Care Act) Law text · (c)
  • Pub. L. 111–152, §1002(a)(2)(C), substituted "$695" for "$750" in introductory provisions and cl. (i). (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • Pub. L. 111–152, §1004(a)(1)(C), substituted "modified adjusted gross" for "modified gross". (Health Care and Education Reconciliation Act of 2010) Law text · (c), (ii)
  • 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— (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • Pub. L. 111–152, §1002(b)(1), struck out subpar. (D). Text read as follows: (Health Care and Education Reconciliation Act of 2010) Law text · (c)
  • 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 A… (Patient Protection and Affordable Care Act) Law text · (d)
  • 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 de… (Patient Protection and Affordable Care Act) Law text · (e)
  • 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 involv… (Health Care and Education Reconciliation Act of 2010) Law text · (e)
  • 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,". Law text · (f)
  • 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,". Law text · (f)
  • Pub. L. 111–159, §2(a)(2)–(4), added cl. (vii). Law text · (f)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.