Washington DC Individual Mandate

The Washington DC Individual Taxpayer Health Insurance Responsibility Requirement - also known as the Washington DC individual mandate - requires residents to maintain health insurance. You can read more about the law on the DC Law Library website.

The law also introduces ACA-like reporting requirements for “applicable entities.” In this case, an applicable entity is “an employer or other sponsor of an employment-based health plan or an insurance issuer or carrier licensed to or otherwise authorized to offer minimum essential coverage.”

Applicable Entities

The following applicable entities are required to file information returns with the Washington DC Office of Tax and Revenue (OTR):

• Employers or other sponsors of employment-based health plans, including governmental agencies, that covered at least fifty (50) full-time employees, including at least one employee who was a District resident, during the applicable calendar year.
• Persons, including governmental agencies, who provided minimal essential coverage to a District resident during the applicable calendar year.
• An insurance issuer or carrier licensed to or otherwise authorized to offer minimum essential coverage in the District during the applicable calendar year.