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Affordable Care Act of 2010

2 amendmentstracked · Side-by-side comparison of previous and amended text

March 30, 2010

Health Care and Education Reconciliation Act made budget-related amendments and revised subsidy calculations.

Previous

Premium tax credits are available on a sliding scale for individuals with household incomes between 100% and 400% of the federal poverty level.

Amended

Premium tax credits are recalculated with more generous subsidies, the Medicare Part D coverage gap ('donut hole') is closed by 2020, and additional revenue provisions are added to fund expanded coverage.

December 22, 2017

Tax Cuts and Jobs Act reduced the individual mandate penalty to $0 effective 2019.

Previous

Individuals who fail to maintain minimum essential health coverage shall pay a shared responsibility payment equal to the greater of $695 or 2.5% of household income.

Amended

The shared responsibility payment for failure to maintain minimum essential coverage is reduced to $0 effective for months beginning after December 31, 2018.