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Suspending the Individual Mandate Penalty Law Equals Fairness Act
The Suspending the Individual Mandate Penalty Law Equals Fairness Act () is a bill that would delay for one year the imposition of penalties associated with the requirement that most residents of the United States have health insurance coverage beginning in 2014.〔 This penalty was imposed by the Affordable Care Act.〔 The penalty starts at 1 percent of taxable income in 2014, increasing to 2 percent in 2015 and 2.5 percent in 2016.〔 The minimum payment in 2014 will be $95, unless that is changed by the passage of this law.
The bill was introduced into the United States House of Representatives during the 113th United States Congress.
==Background==
The Affordable Care Act (commonly known as "Obamacare") requires all U.S. citizens and legal residents to have health insurance that meets the law's requirements, or else they have to pay a tax penalty.〔 The requirement is known as the individual mandate. Under the individual mandate provision (sometimes called a "shared responsibility requirement" or "mandatory minimum coverage requirement"〔(【引用サイトリンク】url=http://www.apha.org/advocacy/Health+Reform/ACAbasics/MC_provision.htm )〕), individuals who are not covered by an acceptable health insurance policy will be charged an annual tax penalty of $95, or up to 1% of income over the filing minimum,〔"Generally, in 2010, the filing threshold is $9,350 for a single person or a married person filing separately and is $18,700 for married filing jointly." Joint Committee on Taxation, "(Technical Explanation of The Revenue Provisions of the Reconciliation Act of 2010, as Amended, in Combination With the Patient Protection And Affordable Care Act )," March 21, 2010.〕 whichever is greater; this will rise to a minimum of $695 ($2,085 for families), or 2.5% of income over the filing minimum,〔 by 2016. Individuals who aren't covered will be assessed the penalty on their Federal tax return. In the wording of the law, a taxpayer who fails to pay the penalty "shall not be subject to any criminal prosecution or penalty" and cannot have liens or levies placed on their property, but the IRS will be able to withhold future tax refunds from them.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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