Exemptions: American Indians; people with religious objections; people who
can show financial hardship; people without coverage for less than three
months; households with income below 100 percent of the poverty level
($22,050 for a family of four in 2009); households that would pay more than
8 percent of their income on premiums for the cheapest available health
plan.
http://www.nytimes.com/interactive/2...on.html?src=me
Best Regards
Tom.