The delay in the employer mandate of the Patient Protection and Affordable Care Act will have no effect on workers' access to premium tax credits or individuals' responsibility to have health insurance.
IRS officials sent out that word in IRS Notice 2013-45, a document designed to explain the "transition relief" that the Obama administration will provide for employers trying to comply with the PPACA.
PPACA opponents are fighting to kill or block implementation of the law. If the law takes effect in full and works as drafters expect, it will require large employers to provide affordable "minimum essential coverage" with a minimum value or else pay tax penalties.
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