Home healthcare is one of the most penalized industries for noncompliance with the Affordable Care Act, according to a new study from workplace equity technology firm Trusaic.

Across all industries, about 1 in 4 organizations have received penalty letters from the IRS. The number in home health is even higher, Trusaic said. For the report, Trusaic drew upon the following sources of information: focus groups with HR professionals handling ACA, a survey of 244 HR professionals in all industries, Trusaic’s dataset of penalty data and interviews with ACA compliance experts.