re: #522 Mattand

Here’s the enabling legislation. It created a new chapter to deal with the health care law - Ch. 111M (Individual Health Coverage). Sec. 2 requires that people are required to obtain coverage and penalties are also included within Ch. 111M.

It’s separate and distinct from the tax provisions generally found in Ch. 62 - taxation of incomes.

That’s a substantial difference from the PPACA, which folded the requirements into the Tax Code.