You will be exempt if your income is too low. It is not specified if that means the AGI on your tax return. If the lowest premium is more thn 8 % of your income (AGI), then you are exempt. I don't think the mandate affects these people.
Obamacare 101: What to know if you opt out of buying health insurance http://www.csmonitor.com/USA/DC-Decoder/2013/1001/Obamacare-101-What-to-know-if-you-opt-out-of-buying-health-insurance?cmpid=addthis_email#.UkxjrF7D1f0.email
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