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S.J.Res. 35 (113th): A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service of the Department of the Treasury relating to liability under section 5000A of the Internal Revenue Code of 1986 for the shared responsibility payment for not maintaining minimum essential coverage.


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


3/27/2014--Introduced. Disapproves and nullifies final regulations submitted by the Internal Revenue Service (IRS) that provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential health care coverage.