Individual shared responsibility provision

[4] (In order to pass the Senate under reconciliation rules with only 50 votes, the requirement itself is still in effect, just with the fine set to $0).

[10] The Patient Protection and Affordable Care Act signed in 2010 imposed a health insurance mandate to take effect in 2014.

On June 28, 2012, the Supreme Court of the United States upheld the health insurance mandate as a valid tax within Congress's taxing power in the case National Federation of Independent Business v. Sebelius.

This raised questions about whether the Affordable Care Act was still constitutional,[6][7][8] but in California v. Texas, the Supreme Court ruled that plaintiffs who had challenged the law on this basis lacked standing to sue.

The worksheets located in the instructions[15] to Form 8965, Health Coverage Exemptions, could be used to figure the shared responsibility payment amount that was due while still in effect.