Those regulations on penalties and exemptions for not buying insurance are not “final regulations” until after the comment period, which ends May 2, 2013 and a public hearing on May 29, 2013.
The IRS publication document can be found here, http://www.irs.gov/PUP/newsroom/REG-148500-12%20FR.pdf
Here’s how to comment
1. “Snail Mail,” or old fashioned paper letters and postcards –
CC:PA:LPD:PR (REG-148500-12), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044.
2. Hand-deliver your comments –
“Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-148500-12), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC.”
3. Send comments by e-mail –
“electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-148500-12).”
4. In person at the public hearing:
“May 29, 2013, beginning at 10:00 a.m., in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC.”