The tax subsidies to purchase health insurance, for example, are considered mandatory funds. “Therefore, the funds for such credits would continue to be available via permanent appropriation during a government shutdown,” CRS [Congressional Research Service] concludes. While the IRS hasn’t gamed out the exact situation, the researchers believe “it may be likely that at least some of the eligibility and processing functions associated with payment of this credit might continue during a government shutdown.”
Other ObamaCare programs that the CRS doesn’t believe a shutdown would stop include the federal health insurance marketplace, the state-based insurance marketplaces and the individual mandate. Otherwise known as the most significant portions of the Affordable Care Act.