Final answer:
The IRS is the agency responsible for policing the tax provisions of the Affordable Care Act, overseeing the individual mandate, managing tax credits, and enforcing additional taxes included in the ACA.
Step-by-step explanation:
The group responsible for policing the Affordable Care Act (ACA) tax provisions is the Internal Revenue Service (IRS). The IRS oversees the implementation of the tax-related aspects of the ACA, which includes enforcing the individual mandate that requires most Americans to have health insurance or pay a penalty, as well as managing the tax credits that help to subsidize insurance costs for eligible individuals and businesses.
The ACA's funding mechanisms also include several taxes, such as the increase in the Medicare tax for high earners, an annual fee on health insurance providers, and a tax on certain medical devices. Therefore, the correct answer is c. IRS.