A refresher on the ACA’s tax penalty on individuals without health insurance

A refresher on the ACA’s tax penalty on individuals without health insuranceNow that Affordable Care Act (ACA) repeal and replacement efforts appear to have collapsed, at least for the time being, it’s a good time for a refresher on the tax penalty the ACA imposes on individuals who fail to have “minimum essential” health insurance coverage for any month of the year. This requirement is commonly called the “individual mandate.”