The Internal Revenue Service and Department of Health and Human Services released new regulations Wednesday for the individual mandate portion of the Patient Protection and Affordable Care Act. The proposed regulations shed new light on the process the IRS and HHS will take in determining which individuals are subject to the mandate or whether they’re exempt, and whether their insurance coverage is sufficient.

HHS expects only 2% of taxpayers to pay the fine to the IRS for not having insurance. Some of the exemptions to the mandate include those who have Medicare Advantage and those who would have been eligible for Medicaid under the PPACA expansion plan. The fine for not having coverage in 2014 will be $95, and it will increase to $695 by 2016.

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