{
  "tool_id": "art-299-aca-esrp-exposure",
  "kernel_id": "art-299-aca-esrp-exposure",
  "display_name": "ACA Employer Shared Responsibility Payment Exposure Calculator",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Compute proposed IRC 4980H(a) (\"no offer to 95%\") and 4980H(b) (\"unaffordable / not minimum value\") Employer Shared Responsibility Payment exposure from supplied full-time-employee counts, minimum-essential-coverage offer counts, and PTC-triggering employee counts, using the version-pinned 2026 per-employee penalty amounts ($3,340 (a) / $5,010 (b) annual, IRS Rev. Proc. 2025-26). Returns the controlling penalty and monthly breakdown. Exposure math only, not a determination that an assessment is owed. Feeds the terminal aca-226j-response-composer receipt. Zero network, zero PII.",
  "control_description": "Compute proposed IRC 4980H(a) (\"no offer to 95%\") and 4980H(b) (\"unaffordable / not minimum value\") Employer Shared Responsibility Payment exposure from supplied full-time-employee counts, minimum-essential-coverage offer counts, and PTC-triggering employee counts, using the version-pinned 2026 per-employee penalty amounts ($3,340 (a) / $5,010 (b) annual, IRS Rev. Proc. 2025-26). Returns the controlling penalty and monthly breakdown. Exposure math only, not a determination that an assessment is owed. Feeds the terminal aca-226j-response-composer receipt. Zero network, zero PII.",
  "declared_inputs": [
    "art-298-aca-affordability-safe-harbor"
  ],
  "declared_outputs": [
    "art-300-aca-226j-response-evidence-pack"
  ],
  "kernel_digest": "sha256:d07a15cc7c7b3da43db92b15595249dcb3e8a81ca73d2e0144172de35b6e410e",
  "trust_label": "deferred -- deterministic source published, zkVM proof not yet generated",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 48,
  "source_url": "https://ainumbers.co/chaingraph/art-299-aca-esrp-exposure.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}