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The employer responsibility provision in the ACA serves several important functions.
"While about 96% of employers are not subject to the employer responsibility provision, for those employers that are, we will continue to make the compliance process simpler and easier to navigate," said Mazur.
The law prohibits the IRS from using its usual tough collection tools — getting a lien against your property or putting a claim on your wages — to collect any payment you owe related to the individual responsibility provision of the health-care act.
Obamacare's authors call it the "individual shared responsibility provision".
As Matt Yglesias of Slate notes, owners of some Applebee's, Denny's and Papa John's restaurants have been "whining" and are "being jerks" about the Obamacare "employer responsibility" provision.
The broccoli meme has been very useful to critics of health care reform, and the individual responsibility provision (which critics have also successfully branded as the more ominous sounding "individual mandate"), in particular.
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The employer responsibility provisions are a necessary part of the law.
Yesterday, the Department of Treasury announced it was further delaying imposition of Obamacare's "Employer Shared Responsibility" provisions (aka, the employer mandate).
This includes employers with between 50 and 99 employees, which are not subject to the employer responsibility provisions in 2015.
He is trying to establish the actual statute the pair were charged under and in particular the mitigation/diminished responsibility provisions.
The employer responsibility provisions in the Affordable Care Act are designed to reduce the incentive for employers to drop coverage and shift costs onto the public.
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CEO of Professional Science Editing for Scientists @ prosciediting.com