The Washington DC Individual Taxpayer Health Insurance Responsibility Requirement - also known as the Washington DC individual mandate - requires residents to maintain health insurance for tax years ending on or after December 31, 2019. You can read more about the law on the DC Law Library website.
The law also introduces ACA-like reporting requirements for “applicable entities.” In this case, an applicable entity is “an employer or other sponsor of an employment-based health plan or an insurance issuer or carrier licensed to or otherwise authorized to offer minimum essential coverage.”
The following applicable entities are required to file information returns with the Washington DC Office of Tax and Revenue (OTR):
At this time, it is unclear if the filing requirements apply to employees covered under an insured plan. Because insurance carriers are required to file returns, any information provided by employers would be redundant and seemingly unnecessary.
The reporting deadline for the tax year ending December 31, 2019, is June 30, 2020