Most of America's employers already provide some type of health insurance to their workers, usually on a voluntary basis. Beginning January 2014, the federal Affordable Care Act brings major changes to how and where such insurance is offered. Large employers (50+ workers) will be required to offer coverage to virtually all employees. Small employers (fewer than 50 workers) do not have to "play or pay" but they can apply for a tax credit to cover additional workers and buy through Small Business Health Options Program (SHOP) Exchanges set up for every state. Most workers will be required to obtain affordable coverage, or face a possible IRS penalty if they ignore the requirement. Several new consumer features will be included in most policies with expanded roles for many state insurance departments.