Fed Regist. 2014 Nov 26;79(228):70464-70.
This document contains final regulations relating 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 (collectively, the Affordable Care Act). 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.
本文件包含与《患者保护与平价医疗法案》以及经《TRICARE确认法案》和公法111-173修订的2010年《医疗保健与教育协调法案》（统称《平价医疗法案》）所规定的维持最低基本医保覆盖要求相关的最终法规。这些最终法规根据《国内税收法典》第5000A条为个体纳税人提供了关于维持最低基本医保覆盖要求的指导，以及关于该要求某些类型豁免的管理规则。
