New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54A:11-3
Minimum essential coverage
Official textlis.njleg.state.nj.uslast amended
3. a. A taxpayer shall, for each month beginning after December 31, 2018, ensure that the taxpayer, if an applicable individual, and any dependent of the taxpayer who is an applicable individual, is covered under minimum essential coverage for that month.
b. In the case of any taxpayer who fails to meet the requirements of subsection a. of this section, there shall be imposed a State shared responsibility tax equal to a taxpayer's federal penalty that would apply for the taxable year under section 5000A of the Internal Revenue Code of 1986, as in effect on December 15, 2017 (26 U.S.C. s.5000A).
L.2018, c.31, s.3.
Source: view the official text
In this chapter (18 sections)
- 54:11-1. · Voiding charter of delinquent corporations; extension of…
- 54:11-2. · Delinquents reported to secretary of state; proclamation…
- 54:11-4. · Reinstatement of charters voided by mistake
- 54:11-5. · Reinstatement upon payment of amount fixed; exceptions
- 54:11-6. · Action for appointment of a receiver
- 54:11-7. · Judgment for tax due; execution to issue
- 54:11-8. · Transfer of intangible corporate assets to receiver for sale
- 54:11-9. · Sale of intangible corporate assets; disposition of proceeds
- 54A:11-1 · Short title
- 54A:11-2 · Definitions relative to required health insurance coverage
- 54A:11-3 · Minimum essential coverage
- 54A:11-4 · Rules for determination of State shared responsibility
- 54A:11-5 · Assessment, collection of tax
- 54A:11-6 · Regulations
- 54A:11-7 · Program to determine eligibility for exemption
- 54A:11-8 · Findings relative to required health insurance coverage
- 54A:11-9 · Notification to taxpayer
- 54A:11-10 · Rules, regulations