What about the Affordable Care Act?
The Samaritan Ministries approach satisfies the Individual Mandate within the Patient Protection and Affordable Care Act (Sec. 1501 (b) of HR 3590 at pg. 327, 328). The IRS will provide a special form that you will file with your taxes beginning with the 2014 return due on April 15, 2015, where you will report that you are a member of Samaritan Ministries. If you are not required to file a tax return, you won’t need to do anything.