Title 42 — The Public Health and WelfareRelease 119-73
§18092 Notification of nonenrollment
Title 42 › Chapter CHAPTER 157— - QUALITY, AFFORDABLE HEALTH CARE FOR ALL AMERICANS › Subchapter SUBCHAPTER V— - SHARED RESPONSIBILITY FOR HEALTH CARE › Part Part A— - Individual Responsibility › § 18092
Summary
By June 30 each year, the IRS (with Health and Human Services) must notify tax filers who lack basic health coverage about services from their State Exchange.
Full Legal Text
Title 42, §18092
The Public Health and Welfare — Source: USLM XML via OLRC
Not later than June 30 of each year, the Secretary of the Treasury, acting through the Internal Revenue Service and in consultation with the Secretary of Health and Human Services, shall send a notification to each individual who files an individual income tax return and who is not enrolled in minimum essential coverage (as defined in section 5000A of title 26). Such notification shall contain information on the services available through the Exchange operating in the State in which such individual resides.
Reference
Citations & Metadata
Citation
42 U.S.C. § 18092
Title 42 — The Public Health and Welfare
Last Updated
Apr 6, 2026
Release point: 119-73