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Text of IRS Notice 2014-10: Transition Relief from Shared Responsibility Payment by Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 23, 2014
"Individuals enrolled in [certain government-sponsored limited-benefit coverage] may not know when enrolling for the 2014 coverage year that such coverage is not minimum essential coverage. Accordingly, to provide relief to individuals in this situation (or to taxpayers who are liable under Section 5000A for other individuals in this situation), and consistent with the preamble to the final regulations, the Section 5000A shared responsibility payment is not imposed with respect to an individual for months in 2014 when the individual has coverage under family planning services Medicaid, tuberculosis-related services Medicaid, pregnancy-related Medicaid, emergency medical conditions Medicaid, a Section 1115 demonstration project authorized under section 1115(a)(2) of the Social Security Act (42 U.S.C. 1315(a)(2)), coverage for medically needy individuals, space available care, or line-of-duty care."

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