Except the bulk of those using emergency rooms are illegal immigrants. So while Sec. 59b (pp. 297-299) says that when you file your taxes, you must include proof that you are in a qualified plan or else you will be fined thousands of dollars, illegal immigrants are exempt from this requirement.
Logic alert. How are you supposed to provide proof if you don't have any information for that proof, when you're an illegal immigrant operating under the radar?
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