"(a) Requirement To Maintain Minimum Essential Coverage- An applicable individual shall for each month beginning after 2013 ensure that the individual, and any dependent of the individual who is an applicable individual, is covered under minimum essential coverage for such month.

(b) Shared Responsibility Payment-

(1) IN GENERAL- If an applicable individual fails to meet the requirement of subsection (a) for 1 or more months during any calendar year beginning after 2013, then, except as provided in subsection (d), there is hereby imposed a penalty with respect to the individual in the amount determined under subsection (c).

(2) INCLUSION WITH RETURN- Any penalty imposed by this section with respect to any month shall be included with a taxpayer's return under chapter 1 for the taxable year which includes such month.

(3) PAYMENT OF PENALTY- If an individual with respect to whom a penalty is imposed by this section for any month—

(A) is a dependent (as defined in section 152) of another taxpayer for the other taxpayer's taxable year including such month, such other taxpayer shall be liable for such penalty, or

(B) files a joint return for the taxable year including such month, such individual and the spouse of such individual shall be jointly liable for such penalty."

Mar. 23, 2010 - Patient Protection and Affordable Care Act (HR 3590) (2MB)  

"Those who aren't exempt or who don't have employer- or government-provided insurance and refuse to buy their own will begin to pay fines in 2014. Those fines will be due with income taxes the following April…

• In 2014, the penalty is either $95 [annually] for every adult and $47.50 for every child under the age of 18 in the household (up to $285 for a family), or 1 percent of taxable income for the household, whichever is larger.

• In 2015, it's $325 for every adult and $162.50 for every child (up to $975 for a family), or 2 percent of taxable income, whichever is larger.

• In 2016, it's $695 for every adult and $347.50 for every child (up to $2,085 for a family), or 2.5 percent of income, whichever is higher.

• After 2016, the penalty increases annually by the cost-of-living adjustment.”

"The minimum penalty per person will start at $95 in 2014, the first year that the law will require individuals to obtain coverage. And it will rise to $325 the following year.

Starting in 2017, the minimum tax per person will rise each year with inflation. And for children 18 and under, the minimum per-person tax is half of that for adults.

However, the minimum amount per family is capped at triple the per-person tax, no matter how many individuals are in the taxpayer's household…

The tax would be more for persons with higher taxable incomes...

But the penalty can never exceed the cost of the national average premiums for the lowest-cost ‘bronze' plans being offered through the new insurance exchanges called for under the law.”

[Editor’s Note: Based upon a neutral reading of the Patient Protection and Affordable Care Act and bi-partisan third party analysis, this question seems to have a clear and obvious Pro (yes) answer, and ProCon.org has therefore presented the responses in a single column with no opposing perspective.]