The annual tax (which is prorated for each month a person is without coverage) equals the greater of (i) a "flat dollar amount" and (ii) a percentage of the taxpayer's household income in excess of that year's
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The annual tax (which is prorated for each month a person is without coverage) equals the greater of (i) a "flat dollar amount" and (ii) a percentage of the taxpayer's household income in excess of that year's filing threshold (the filing threshold is the total of the standard deducti...