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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 45 - Public Welfare |
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Subtitle A - Department of Health and Human Services |
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SubChapter A - General Administration |
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Part 75 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards |
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Subpart E - Cost Principles |
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HHS Selected Items of Cost |
§ 75.477 - Shared responsibility payments.
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§ 75.477 Shared responsibility payments.
(a) Payments for failure to maintain minimum essential health coverage. Any payments or assessments imposed on an individual or individuals pursuant to 26 U.S.C. 5000A(b) as a result of any failure to maintain minimum essential coverage as required by 26 U.S.C. 5000A(a) with respect to any period prior to January 1, 2019, are not allowable expenses under Federal awards from an HHS awarding agency.
(b) Payments for failure to offer health coverage to employees. Any payments or assessments imposed on an employer pursuant to 26 U.S.C. 4980H as a result of the employer's failure to offer to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan are not allowable expenses under Federal awards from an HHS awarding agency.