ALAN C. STOUT, Bankruptcy Appellate Panel Judge. In this consolidated appeal arising from two separate Chapter 13 cases, Debtors/Appellees (collectively “Debtors”) objected to priority unsecured claims that Creditor/Appellant United States of America on behalf of the Internal Revenue Service (“IRS”) filed based on Debtors’ failure to pay the “shared responsibility payment” (“SRP”) for failing to obtain health insurance as required under the “individual mandate” within the Patient Protection and Affordable Care Act of 2010 (the “ACA”).1 The bankruptcy court sustained Debtors’ objections in both cases, determining that the SRP is not “a tax on or measured by income or gross receipts” or “an excise tax on . . . a transaction” entitled to priority treatment under either § 507(a)(8)(A) or (E).2 The IRS now appeals the bankruptcy court’s decision. For the reasons stated below, the bankruptcy court’s decision is REVERSED

JESSICA E. PRICE SMITH, Bankruptcy Appellate Panel Judge. This appeal arises from a Memorandum Opinion and Order Regarding Debtor’s Stay Violation, Attorneys’ Fees, Confirmation, and Case Disposition entered April 23, 2019 (the “Stay Violation Order”).

Michelle Dougherty-Kelsay (“Debtor”) and Michael Stephen Kelsay (“Creditor”) were married in 2001 and have three children. Their divorce proceedings began in July 2007 and a decree of dissolution was entered in July 2008. Domestic support and child custody issues have continued to be litigated. In 2017, Creditor obtained primary custody of the children. In May 2017, he filed a Motion for Child Support and Motion for Contempt in the Kenton County Circuit Court (“Family Court”) seeking an order “establishing a sum of child support to be paid by Debtor to Creditor for the parties’ three minor children.” A monthly support amount was determined. At issue in this appeal are expenses for medical care and extra-curricular activities, payment of past due support obligations, and the judgment for payment of the outstanding obligations and related contempt findings. Pre-petition, the Family Court established that the parties would split the cost of medical care and extra-curricular activities for the children, with Creditor paying 68% of those costs, and Debtor paying 32%. Creditor was seeking reimbursement for Debtor’s share of incurred expenses when the bankruptcy petition was filed. The Family Court held a hearing, post-petition, on Creditor’s request for payment, made findings on the obligation due and payment of the obligation, and found Debtor in contempt of a prior order. Debtor filed a motion with the Bankruptcy Court requesting sanctions for violation of the automatic stay for the post-petition hearing and Creditor’s collection efforts made pursuant to orders issued by the Family Court. In the Stay Violation Order, the Bankruptcy Court found that some actions violated the automatic stay and awarded attorneys’ fees as actual damages and punitive damages. For the reasons set forth below, the Bankruptcy Court’s Stay Violation Order is AFFIRMED.