Health Care 2018

Health Care Reform – Cost Sharing Subsidy for Individuals with High-Deductible Plans

This handout provides information on the subsidy for individuals with high-deductible health insurance plans. Information on how to apply for the subsidy is also provided.


  • Out-of-pocket expense limits.
  • Calculation of subsidy.
  • How to apply for the subsidy.
  • Coordination with other benefits.

Health Care Reform – Employer Insurance Requirement

This handout describes the employer requirement to provide health insurance including the penalty for employers who do not offer coverage. Information on how to apply for coverage is also provided.


  • Mandate delay.
  • Applicable large employer.
  • Penalty for employers not offering coverage.
  • Small Business Health Options Program (SHOP)

Health Care Reform – Individual Insurance Requirement

This handout details the requirements of individuals to purchase health insurance. The handout also provides a list of exempt individuals and information on the penalties for failing to maintain coverage.


  • Requirement to have health insurance.
  • Who must be insured and who is exempt.
  • Penalty for failing to maintain coverage.
  • Categories of marketplace insurance plans.

Health Care Reform – Premium Assistance Credit

This handout explains the premium assistance credit and who is eligible for the credit. The definition of minimum essential coverage is provided.


  • Premium assistance credit eligibility and amounts.
  • Federal Poverty Level (FPL).
  • Minimum essential coverage.

Health Care Reform – State Health Insurance Exchanges

This handout explains how the state health insurance exchanges operate and how to apply for coverage.


  • Private health insurance plans.
  • Medicaid and Children’s Health Insurance Program (CHIP).
  • Exchange available regardless of where you live.
  • What is covered.
  • How to apply for coverage.

Small Business Health Care Tax Credit

This handout explains what a tax credit is and provides a worksheet to calculate the premium amount eligible for the credit.


  • Do you qualify for the credit?
  • Who is considered an employee when calculating the qualifications?
  • Average annual wage defined.
  • Small Business Health Care Tax Credit Worksheet.