---
kind: "section"
citation: "2 C.F.R. § 300.478"
title: "2"
number: "300.478"
heading: "Shared responsibility payments."
url: "https://uscodex.org/cfr/2/300.478"
---

# §300.478. Shared responsibility payments.

- (a) **Payments for failure to maintain minimum essential health coverage.** Any payments or assessments imposed on an individual or individuals pursuant to [26 U.S.C. 5000A(b)](/usc/26/5000A.md?p=b) as a result of any failure to maintain minimum essential coverage as required by [26 U.S.C. 5000A(a)](/usc/26/5000A.md?p=a) with respect to any period prior to January 1, 2019, are not allowable expenses under Federal awards from an HHS awarding agency.
- (b) **Payments for failure to offer health coverage to employees.** Any payments or assessments imposed on an employer pursuant to [26 U.S.C. 4980H](/usc/26/4980H.md) as a result of the employer's failure to offer to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan are not allowable expenses under Federal awards from an HHS awarding agency.

## Notes

### Authority

Authority: 5 U.S.C. 301, 2 CFR part 200.

### Source

Source: 89 FR 80061, Oct. 2, 2024, unless otherwise noted.