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Sec. 2. To the maximum extent permitted by law, the Secretary of Health and Human Services (Secretary) and the heads of all other executive departments and agencies (agencies) with authorities and responsibilities under the Act shall exercise all authority and discretion available to them to waive, defer, grant exemptions from, or delay the implementation of any provision or requirement of the Act that would impose a fiscal burden on any State or a cost, fee, tax, penalty, or regulatory burden on individuals, families, healthcare providers, health insurers, patients, recipients of healthcare services, purchasers of health insurance, or makers of medical devices, products, or medications.
It was an IRS site (or similar) that I read the EO and their interpretation. I can’t find it right now, and I really don’t care enough keep trying. I will look for it later and If I come upon it again, I will link to what I read.
I still can’t find the web site I read, but in searching I found this one that repeats the information about responsibility. I also discovered that the IRS was going to stop accepting filings without insurance this year, it apparently hasn’t done so in the past.
http://kb.drakesoftware.com/Site/Print14579.aspx