Does the ACA Give Employers a $3,000 Tax Bonus for Hiring Certain Immigrants?

"- Q: Did Obama’s executive actions on immigration include a $3,000 bonus to employers for each immigrant they hire instead of U.S. citizens?

  - A: Not exactly. In very limited cases, employers may avoid the Affordable Care Act’s penalty if they hire immigrants who are not eligible for health care subsidies.  But the law bars employers from discriminating against employees based on eligibility.

FULL QUESTION

Is the following statement true? It is from Fox News.com/politics: 'Businesses reportedly will have a $3,000-per-employee incentive to hire illegal immigrants over native-born workers under President Obama’s sweeping action on illegal immigration.'

FULL ANSWER

This issue arises from a curious intersection between the Affordable Care Act and President Obama’s executive actions on immigration.  Under the ACA, employers may be required to pay penalties if their employees are eligible for tax credits to purchase health insurance through the law’s new marketplaces.  But those who gain provisional legal status under Obama’s immigration plan are not eligible for health care subsidies — leading some Republicans and conservative media outlets to say this creates an incentive for employers to hire those with provisional legal status over U.S. citizens.  Health care experts say that could happen, but only in rare circumstances.  And, according to a White House official, an employer who knowingly hires or fires employees based on their eligibility for health care tax credits could run afoul of discrimination provisions written into the law.

Two Scenarios

First, let us explain how this issue started. ..." - FactCheck.org, Dec. 5, 2014.