BlackletterCalifornia law

Revenue and Taxation Code § 61035

PART 32. Individual Shared Responsibility Penalty

Current as of September 28, 2026Rev. & Tax. Code, § 61035Official source ↗

Repealed and added by Stats. 2023, Ch. 42, Sec. 61. (AB 118) Effective July 10, 2023.

Beginning July 1, 2023, and on July 1 annually thereafter, moneys collected from the Individual Shared Responsibility Penalty shall be deposited into the Health Care Affordability Reserve Fund.