The individual mandate of the Affordable Care Act (ACA) requires individuals to have health insurance, qualify for an exemption to the mandate or pay a penalty if they do not comply with the mandate as part of their federal income taxes.
However, in December 2017, the Tax Cuts and Jobs Act of 2017 reduced the penalty to zero for failure to comply with the individual mandate. This change began effective January 1, 2019.
The change in 2017 means the individual mandate is still the law. However, the lowering of the penalty means there is no penalty associated with not enrolling in coverage.
On December 18, 2019, a Fifth Circuit appeals court upheld a Texas district court’s decision that found the ACA’s individual mandate unconstitutional. For now, this court decision has no immediate day-to-day impact.
Learn more about the requirements, penalties and exemptions of the individual mandate.
GuideStone® is committed to offering affordable, quality health coverage that complies with applicable ACA requirements, provides minimum essential coverage (MEC) and stays true to the biblical values of our members.
For additional information on health care reform, please visit GuideStone.org/HealthReform or the Health Care Reform frequently asked questions (FAQs).
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• Apr 27, 2022 