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Text of HHS Proposed Regs on Exchange Functions: Eligibility for Exemptions; Miscellaneous Minimum Essential Coverage Provisions
U.S. Department of Health and Human Services [HHS] Link to more items from this source
[Official Guidance]
Jan. 30, 2013

"This proposed rule would implement certain functions of the Affordable Insurance Exchanges ... These specific statutory functions include determining eligibility for and granting certificates of exemption from the shared responsibility payment for not maintaining minimum essential coverage as described in section 5000A of the Internal Revenue Code. Additionally, this proposed rule implements the responsibility of the Secretary of Health and Human Services, in coordination with the Secretary of the Treasury, to designate other health benefits coverage as minimum essential coverage by providing that certain coverage be designated as minimum essential coverage. It also outlines substantive and procedural requirements that other types of individual coverage must fulfill in order to be certified as minimum essential coverage under the Internal Revenue Code."

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