Information Reporting of Minimum Essential Coverage (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Information Reporting of Minimum Essential Coverage (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations providing guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code (Code), enacted by the Patient Protection and Affordable Care Act. Health insurance issuers, certain employers, and others that provide minimum essential coverage to individuals must report to the IRS information about the type and period of coverage and furnish the information in statements to covered individuals. These final regulations affect health insurance issuers and carriers, employers, governments, and other persons that provide minimum essential coverage to individuals. This book contains: - The complete text of the Information Reporting of Minimum Essential Coverage (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section