The Department of Health and Human Services (HHS) has extended the deadline to enroll in health insurance exchanges to avoid a penalty tax from February 15, 2014 to March 31, 2014. This extension was provided because the initial open enrollment period runs until March 31, 2014. As a result, individuals who enroll by March 31, 2014 will avoid penalties by claiming a hardship exemption. Under current law, taxpayers are required to have minimum essential health coverage for themselves and dependents or pay a penalty tax.