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The Affordable Care Act created an annual fee on certain health insurance providers beginning in 2014. On Nov. 26, 2013, the Treasury Department and IRS issued final regulations on this annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.
Enforcing The Health Law Mandate: What The IRS Can & Canât Do. The Affordable Care Actâs (ACA) individual mandate is perhaps the most controversial piece of the health reform legislation. The law requires nearly all Americans maintain âminimal essentialâ health insurance coverage beginning January 1, 2014.