§ 300.478. Shared responsibility payments.
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/us/cfr/t2/s§ 300.478·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Payments for failure to maintain minimum essential health coverage. Any payments or assessments imposed on an individual or individuals pursuant to 26 U.S.C. 5000A(b) as a result of any failure to maintain minimum essential coverage as required by 26 U.S.C. 5000A(a) with respect to any period prior to January 1, 2019, are not allowable expenses under Federal awards from an HHS awarding agency.
(b)Payments for failure to offer health coverage to employees. Any payments or assessments imposed on an employer pursuant to 26 U.S.C. 4980H as a result of the employer's failure to offer to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan are not allowable expenses under Federal awards from an HHS awarding agency.
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- 26 USC 5000A(b)
- 26 USC 5000A(a)
- 26 USC 4980H
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§ 300.478
Shared responsibility payments.
Fed. Reg.×2
Cite26 USC 5000A(b)
Cite26 USC 5000A(a)
Cite26 USC 4980H
Cites 3Cited by 2 across 1 source