Today I thought I had an interesting idea for an article – I would scour and dissect for all of you the IRS tax code that lays out the regulations for Obamacare’s (Unconstitutional) enforcement of minimum health coverage for every citizen. Obamacare mandates that every person either be insured through an employer, or by paying for their own health insurance. It falls onto the IRS to enforce this. Naturally, it has to be this way, since the Supreme Court ruled (against all sound logic), that the U.S. government could force its populace to pay for health care under obscure tax laws in place. Thus, the IRS are the gestapo of Obamacare, and have a handbook for us little people to use when when dealing with the IRS control of this intrusion on Liberty. The title? “Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage.”
SUMMARY: This document contains proposed regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These proposed regulations provide guidance on the liability for the shared responsibility payment for not maintaining minimum essential coverage. This document also provides notice of a public hearing on these proposed regulations.
DATES: Comments must be received by May 2, 2013. Outlines of topics to be discussed at the public hearing scheduled for May 29, 2013, at 10:00 a.m., must be received by May 3, 2013.
That is about the only part of this meandering, self-referencing, double-ellipsing slew of words that is easily understandable. I read about 10 pages in and gave up, as my brain slowly began to drain out of my nose like this man’s. Just look at this paragraph:
In general, section 5000A(c)(4)(B) defines a taxpayer’s household income as the sum of the taxpayer’s modified adjusted gross income and the modified adjusted gross income of any other member of a taxpayer’s family (that is, individuals for whom the taxpayer properly claims a deduction under section 151 (relating to the personal exemption deduction)) who are required to file a Federal income tax return. Under section 5000A(c)(4)(C), modified adjusted gross income means adjusted gross income (within the meaning of section 62) increased by amounts excluded from gross income under section 911 and tax-exempt interest a taxpayer receives or accrues in the taxable year. Unlike section 36B(d)(2)(B), modified adjusted gross income for purposes of section 5000A does not include Social Security benefits that are not includable in gross income. For purposes of determining the affordability of minimum essential coverage under section 5000A(e)(1), the taxpayer’s household income is increased by the portion of the required contribution made through a salary reduction arrangement and excluded from gross income.
This is another fun one:
As described in this preamble, income-based exemptions under section 5000A(e)(1) and section 5000A(e)(2) rely upon household income for the most recent taxable year that the Secretary of Health and Human Services, after consultation with the Secretary of Treasury, determines information is available. The Secretary of Health and Human Services, after consultation with the Secretary of the Treasury, determined that the household income for these exemptions that is available and relevant is the household income for the year for which an exemption is being claimed. See section III.A.3.b. of the preamble to Patient Protection and Affordable Care Act; Exchange Functions: Eligibility for Exemptions; Minimum Essential Coverage Provisions (to be codified at 45 CFR 155.600 and following sections, and 45 CFR 156.600 and following sections). The determination by the Secretary of Health and Human Services is reflected in the proposed regulations.
I’m reminded of two things when I read this document:
1. The Handbook for the Recently Deceased from the fantastic film “Beetlejuice,” which thoroughly confused the recently dead, and “reads like stereo instructions.”
2. The Holy Hand Grenade of Antioch usage instructions from Monty Python’s “Holy Grail.” Tell me the paragraph above doesn’t remind you of this (Slip to 3:00 for the grenade bit – or read below):
..And Saint Attila raised the hand grenade up on high, saying, “O LORD, bless this Thy hand grenade that with it Thou mayest blow Thine enemies to tiny bits, in Thy mercy.” And the LORD did grin and the people did feast upon the lambs and sloths and carp and anchovies and orangutans and breakfast cereals, and fruit bats and large chu… [At this point, the friar is urged by Brother Maynard to “skip a bit, brother”]… And the LORD spake, saying, “First shalt thou take out the Holy Pin, then shalt thou count to three, no more, no less. Three shall be the number thou shalt count, and the number of the counting shall be three. Four shalt thou not count, neither count thou two, excepting that thou then proceed to three. Five is right out. Once the number three, being the third number, be reached, then lobbest thou thy Holy Hand Grenade of Antioch towards thy foe, who being naughty in My sight, shall snuff it.”
The difference of course is that when the pin is pulled on Obamacare, it’s all of us getting our freedom, liberty and potentially privacy blown to bits.
Could I spend 10 hours reading, decoding and cross referencing this document and then finally understand it? Probably. Can or will your average American, or representative in the House or Senate? Most likely not. The IRS are the new “Keystone Cops” of healthcare, bumbling their way into record-setting budget requirements, passed on to the taxpayer. And just like with the “real” cops, if you cross the IRS, they take you to jail too.