The Internal Revenue Service is telling taxpayers that it’s taking the Affordable Care Act “individual shared responsibility” penalty, or individual health insurance mandate penalty, out of the income tax forms for 2019.
The IRS talks about how it will handle the ACA individual mandate penalty for 2019 in a new set of questions and answers posted on its website.
The ACA mandate provision originally required many people to have a minimum amount of health coverage or else pay a penalty.
Supporters argued that the penalty was similar to a requirement that drivers have liability insurance, and that the penalty would help hold coverage costs down for everyone, by encouraging young, healthy people to pay premiums to get themselves covered.
Opponents argued that the provision was an unconstitutional requirement that people buy a commercial requirement. They have filed many suits challenging the constitutionality of the provision in the federal courts.
Opponents of the provision put a provision setting the mandate penalty at zero, for 2019 and all subsequent years, in the Tax Cuts and Jobs Act of 2017 (TCJA).