In the early years of the Affordable Care Act (ACA), there was a federal individual mandate. This mandate required taxpayers to acquire and maintain a health insurance plan
ACA reporting is one of the required tasks for employers to take on, now that many states are instituting state mandate ACA reporting after eliminating the federal individual
Since the federal individual mandate was eliminated by Congress, there has been a lot of movement at the state level. Many states have implemented their own individual mandates