Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations on the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage and largely finalize the rules in the notice of proposed rulemaking published in the Federal Register on February 1, 2013. This book contains: - The complete text of the Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section