The Internal Revenue Service (the “IRS”) issued proposed regulations regarding the individual mandate requirement under the Affordable Care Act.  Specifically, the regulations address the requirement that individuals maintain “minimum essential coverage.”  Beginning this year, a taxpayer is liable for a shared-responsibility payment if the taxpayer (or any nonexempt individual whom the taxpayer may claim as a dependent) does not have minimum essential health care coverage in a month included in that tax year.  Married taxpayers filing a joint return are jointly liable for the payment.  The IRS previously issued final regulations on the shared responsibility payment, but those regulations left a number of open issues, which the proposed regulations address.  The proposed regulations apply to months beginning after December 31, 2013.  The proposed regulations are available here.