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Free Publications
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Text of IRS Publication 5187: Health Care Law -- What's New for Individuals and Families (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 9, 2015
"This publication covers some of the tax provisions of the [ACA] (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." [Dec. 2014]
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