Individuals who do not have health insurance will be subject to an annual penalty of $95 or 1% of income next year, depending on which is greater, rising to $695 or 2.5% by 2016, under final Internal Revenue Service rules. Employees who get health insurance coverage through a union or temporary staffing agency will not be penalized, tax lawyers said. Early retirees, former employees and dependents who are eligible for but decline to purchase coverage through a former employer may be eligible for tax credits if they buy a plan through a public marketplace.

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