(IRS solicits public comment on a proposed affordability safe harbor for employers under the shared responsibility provisions of the Patient Protection and Affordable Care Act (Act); under Act, employers with 50 or more full-time employees that don't offer government-determined "affordable" health care are subject to a penalty (deceptively termed a "shared responsibility payment"); under Act, coverage is deemed unaffordable if the employee's required plan contribution for self-only coverage exceeds 9.5 percent "of the applicable taxpayer's household income"; how employers are to legally obtain household income is unknown, and IRS, in the Notice, says that Treasury expects to propose a safe harbor that would determine affordability of an employer's coverage by referring to an employee's wages from the employer reported on Box 1 of Form W-2).