U.S. Sup. Ct.
11-393
In 2010, Congress enacted the Patient Protection and Affordable Care Act in order to increase the number of Americans covered by health insurance and decrease the cost of health care. One key provision is the individual mandate, which requires most Americans to maintain minimum essential health insurance coverage. 26 U. S. C. §5000A. For individuals who are not exempt, and who do not receive health insurance through an employer or government program, the means of satisfying the requirement is to purchase insurance from a private company. Beginning in 2014, those who do not comply with the mandate must make a [s]hared responsibility payment to the Federal Government. §5000A(b)(1). The Act provides that this penalty will be paid to the Internal Revenue Service with an individuals taxes, and shall be assessed and collected in the same manner as tax penalties. §§5000A(c), (g)(1).
