Health Benefit Exchanges


Established by the Affordable Care Act (ACA), the Health Insurance Marketplace®, also known as the exchange(s), provides Americans a way to shop for health coverage. At GuideStone®, our goal is to meet the health care needs of pastors and those in ministry in a manner that stays true to our biblical convictions and also complies with ACA.

However, it’s important to note that the Individual Shared Responsibility Payment initially required by ACA in January 2014 ceased to apply to individuals beginning in January 2019 (applicable to 2020 tax returns and following). In other words, if you don’t have minimum essential coverage (MEC) in 2019 and following years, you will not need to make the payment to the IRS or file Form 8965, Health Care Exemptions, with your tax return. Keep in mind that some states have their own individual health insurance mandate, requiring individuals to have qualifying health coverage or pay a fee with their state taxes.

If you live in a state that requires proof of health coverage and don’t have coverage (or an exemption), you’ll be charged a fee when you file your state taxes. However, you won’t owe a fee on your federal tax return. Check with your state tax office or tax preparer to find out if your state has a fee for not having health coverage.

For additional information on health care reform, please visit or the Health Care Reform frequently asked questions (FAQs) 

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