The document was released on June 8, 2018, by the federal Department of Health and Human Services (HHS) and the Department of Justice (DOJ). The document is the federal response to a motion for preliminary injunction in a lawsuit filed by 20 state Attorneys General to challenge the legality of the Patient Protection and Affordable Care Act (PPACA) after Congress enacted the Tax Cut and Jobs Act (TCJA) in December 2017. The TCJA included a provision related to the PPACA individual mandate on health insurance coverage that stated that starting January 1, 2019, the federal government would not assess any . . .