Affordable Care Act
Filing thresholds and federal poverty line tables have been adjusted for inflation.
For 2019, the shared responsibility payment (SRP) is zero. Taxpayers who do not have health insurance coverage during 2019 or later do not require an exemption to avoid the SRP.
Details about these and other updates can be found in the Affordable Care Act lesson and in Publication 4012 Tab H, Other Taxes, Payments, and ACA.