It has been so long that I don't remember the facts and it's time to be on my game. What's the penalty for not buying insurance under the Affordable Care Act, and what is the income threshold for an exemption?

When we were arguing this 3 years ago these numbers were on the tip of my tounge, but now I’m having trouble finding them and some of my conservative friends are freaking on Facebook and I want to set them straight.
Ican you help a sister out?