Specific and unique questions about Health Care Reform’s impact on businesses continue to come up. Today, our topic of conversation surrounds incarcerated individuals on work release from prison. Is the employer required to offer insurance to employees on work release and their dependents? The Kaiser Family Foundation published an article in April 2010 stating, “Qualified individuals include U.S. citizens and legal immigrants who are not incarcerated, and who do not have access to affordable employer coverage”. In short, the answer is no, an employer will not be subject to a penalty unless that individual gets a subsidy off of the exchange. Incarcerated individuals are not allowed to use the exchange.