[Official Guidance]

Text of HHS Proposed Regs: Notice of Benefit and Payment Parameters for 2016
324 pages. "This proposed rule would set forth payment parameters and provisions related to the risk adjustment, reinsurance, and risk corridors programs; cost sharing parameters and cost-sharing reductions; and user fees for Federally-Facilitated Exchanges. It would also provide additional standards for the annual open enrollment period for the individual market for benefit years beginning on or after January 1, 2016, essential health benefits, qualified health plans, network adequacy, quality improvement strategies, the Small Business Health Options Program [SHOP], guaranteed availability, guaranteed renewability, minimum essential coverage, the rate review program, the medical loss ratio program, and other related topics." [HHS Fact Sheet also available.] (Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS])  

[Official Guidance]

Text of IRS Final Regs: Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
26 pages. "This document contains final regulations relating to the requirement to maintain minimum essential coverage enacted by the [ACA] ... These final regulations provide individual taxpayers with guidance under section 5000A of the Internal Revenue Code on the requirement to maintain minimum essential coverage and rules governing certain types of exemptions from that requirement." (Internal Revenue Service [IRS])  

[Official Guidance]

Text of IRS Rev. Proc. 2014-62: Calculation of Individual Premium Tax Credit, and Indexed Required Contribution Percentage for Determining Eligibility for Affordable Employer-Sponsored Minimum Essential Coverage (PDF)
"This revenue procedure provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. In particular, it updates ... the Applicable Percentage Table for 2016. This table is used to calculate an individual's premium tax credit. This revenue procedure also updates the required contribution percentage in Section 36B(c)(2)(C)(i)(II) for plan years beginning after calendar year 2015. This percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under Section 36B.... Additionally, this revenue procedure cross-references the required contribution percentage under Section 5000A(e)(1)(A) for plan years beginning after calendar year 2015, as determined under guidance issued by the [HHS]. This percentage is used to determine whether an individual is eligible for an exemption from the individual shared responsibility payment because of a lack of affordable minimum essential coverage." (Internal Revenue Service [IRS])  

[Official Guidance]

Text of IRS Notice 2014-76: Individual Shared Responsibility Payment Hardship Exemptions That May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace (PDF)
7 pages. "In several pieces of published guidance, HHS has identified hardships affecting an individual's ability to obtain minimum essential coverage, which, pursuant to guidance issued by the Treasury Department and the IRS, permits a qualifying individual to claim a hardship exemption on a Federal income tax return without obtaining a hardship exemption certification from the Marketplace. This notice recognizes the following hardships identified by HHS and allows a qualifying individual (or the taxpayer who may claim a qualifying individual as a dependent) to claim a hardship exemption on a Federal income tax return without obtaining a hardship exemption certification from the Marketplace. Individuals seeking a hardship exemption that is not on this list can apply for an exemption through the Marketplace." (Internal Revenue Service [IRS])  

[Guidance Overview]

CMS Issues the HHS Notice of Benefit and Payment Parameters for 2016 Proposed Rule
"[CMS] today issued a notice of proposed rulemaking to improve consumers' experience in the Health Insurance Marketplace and to ensure their coverage options are affordable and accessible. To establish the new consumer standards for 2016, the proposed rule seeks to implement several [ACA] provisions on payment parameters for issuers and Marketplaces. Today's proposed rule would build on previously issued standards and provisions, which are making high-quality health insurance available to millions of Americans. The proposed rules for 2016 would further strengthen transparency, accountability, and the availability of information for consumers about their health plans." (Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS])