Tuesday, November 12, 2013
Jordan Barry (San Diego; visiting at Michigan) presented The Not-So-Mandatory Individual Mandate (with Bryan Camp (Texas Tech)) at Michigan State University yesterday:
This article examines the tax collection process to see how the IRS might enforce the individual mandate under the healthcare reform law. It concludes that resistant taxpayers can generally be forced to pay the tax penalty only if they are entitled to receive refundable tax credits that exceed their net federal tax liability.
This work builds on their earlier article, Is the Individual Mandate Really Mandatory?
, 135 Tax Notes 1633 (June 25, 2012),