Why should you care? Subsidy certification of even one applicant claiming to be a full-time employee not offered affordable, qualifying 2015 coverage can cause the IRS to assess a non-deductible tax against the applicant’s alleged employer. Employers with low wage employees in a county with a high subsidy rate are most at risk. According to an HHS analysis of Healthcare.gov subsidized enrollments through July 1, 2015, here are the top ten subsidy counties in each SEC (it’s the season) state.

State/County No. of Subsidized 2015 Enrollments
Alabama
Jefferson 20,801
Mobile 16,074
Madison 11,682
Baldwin 8,553
Shelby 6,243
Tuscaloosa 4,720
Lee 4,289
Morgan 3,896
Etowah 3,708
Houston 3,397
Arkansas
Pulaski 7,295
Benton 5,082
White 4,926
Garland 2,633
Faulkner 2,378
Sebastian 2,136
Saline 2,053
Craighead 1,869
Jefferson 1,084
Baxter 1,081
Florida
Miami-Dade 377,191
Broward 203,354
Palm Beach 125,973
Orange 100,474
Hillsborough 69,676
Pinellas 53,018
Duval 49,505
Lee 38,813
Polk 32,627
Volusia 31,515
Georgia
Gwinnett 69,209
Fulton 49,715
Dekalb 45,227
Cobb 38,638
Clayton 20,422
Chatham 16,820
Henry 11,682
Cherokee 10,700
Richmond 9,584
Forsyth 8,279
Louisiana
Jefferson 21,818
East Baton Rouge 20,545
Orleans 17,513
St. Tammany 9,943
Caddo 8,461
Lafayette 7,388
Ouachita 6,196
Calcasieu 5,146
Tangipahoa 4,405
Livingston 4,369
Mississippi
Hinds 18,730
Desoto 5,748
Rankin 5,507
Madison 5,339
Harrison 4,144
Jackson 3,166
Forrest 2,230
Lauderdale 1,915
Lee 1,892
Jones 1,788
Missouri
St. Louis 41,114
Jackson 23,952
St. Louis City 14,844
Grundy 13,346
St. Charles 11,584
Jefferson 8,219
Clay 7,128
Boone 5,070
Christian 4,199
Franklin 3,803
South Carolina
Greenville 21,483
Horry 16,946
Charleston 16,486
Richland 14,439
York 9,858
Lexington 9,643
Anderson 7,405
Beaufort 6,503
Berkeley 6,418
Aiken 5,223
Tennessee
Shelby 25,465
Davidson 24,125
Knox 13,093
Hamilton 11,083
Rutherford 6,946
Williamson 5,172
Sullivan 4,813
Sumner 4,325
Blount 3,599
Montgomery 3,209
Texas
Harris 193,096
Dallas 112,114
Tarrant 82,989
Bexar 82,264
Travis 50,112
El Paso 50,486
Collin 38,088
Fort Bend 35,051
Hidalgo 30,891
Denton 28,549