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Text of Technical Corrections to Proposed Regs on Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Internal Revenue Service [IRS] 
[Official Guidance] Mar. 22, 2013
"This document contains corrections to a notice of proposed rulemaking and notice of public hearing ... that was published in the Federal Register on Friday, February 1, 2013 ... The proposed regulations relate to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These proposed regulations provide guidance on the liability for the shared responsibility payment for not maintaining minimum essential coverage."
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