The Affordable Care Act's Employer "Pay or Play" Mandate: A Tax or Regulation?
Abstract
Imagine you are injured in a routine accident, and you have no means of paying for your hospital visit; however, you do not have prescribed medical insurance coverage or saved up cash to pay your medical bills out of pocket. Hopelessness begins to set in as you need medical attention but cannot bear the financial consequences of paying for the treatment yourself. The Patient Protection and Affordable Care Act or simply the “Affordable Care Act” was implemented in two parts as a way to help Americans manage their healthcare insurance coverage in a cheaper and more efficient way. The overall goals of the Affordable Care Act are to, “make affordable health insurance available to more people; expand the Medicaid program to cover all adults with income below 138% of the [federal poverty line]; and support innovative medical care delivery methods designed to lower the costs of health care generally.” These are undoubtedly broad goals that require specific implementation in order to achieve them.
Document Type
Note
Publication Date
4-1-2025
ACA Employer "

Notes/Citation Information
Beckett Cromwell, The Affordable Care Act's Employer "Pay or Play" Mandate: A Tax or Regulation?, Ky. L. J. Online (April 1, 2025), https://perma.cc/YX63-VEWQ.