Fun Fact of the Day: Justin Bieber and the ACA Back Justin Bieber is a Canadian citizen and reportedly wants remain so because of the Canadian health care system.* So, does he have to adhere to the ACA’s individual mandate? Yes, if Mr. Bieber is a resident alien for federal income tax purposes, which typically occurs when a noncitizen stays in the U.S. for more than 31 days per year. And his Canadian coverage likely won’t cut it: it may not constitute minimum essential coverage under the IRS’s penalty rules. Like many “young invincibles,” he’ll owe a penalty unless he buys insurance for the year. However, his penalty won’t be almost 1% of his income as will be the case for most uninsured Americans. Rather, his penalty is capped at about $1,370 (the national average cost of a bronze plan for the 19-year-old Mr. Bieber). That must be a relief to Mr. Bieber given his estimated earnings of $55 million in 2012! * Grigoriadis, Vanessa, “Justin Bieber: Super Boy”, Rolling Stone , February 2011, available at http://www.rollingstone.com/music/news/justin-bieber-talks-sex-politics-music-and-puberty-in-new-rolling-stone-cover-story-20110216 , accessed February 19, 2014.