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Affordable Care Act (ACA) Tax Provisions


The Affordable Care Act contains comprehensive health insurance reforms. This law includes tax provisions that affect individuals and families, as well as businesses, insurers, tax-exempt organizations, and government entities. For individuals, the law requires you and everyone on your return to report health care coverage or claim an exemption or make a payment with your return. It also establishes a Health Insurance Marketplace where individuals can purchase health insurance coverage. For those who purchased coverage through the Marketplace, you may be eligible for the premium tax credit. These provisions of the health care law will result in important changes, including how individuals and families file their taxes. The law also contains benefits and responsibilities for other organizations, including employers.

checkmark icon   Individuals and Families: Most people already have qualifying insurance coverage and will only need to check a box on their tax return. Others may be eligible for a health coverage exemption.
 & Families

You will see changes related to the health care law as you file your tax return during tax time. The law requires you and your dependents to have health care coverage, an exemption, or make a payment with your return.  If you purchased coverage from the Health Insurance Marketplace, you may be eligible for the premium tax credit.

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The Affordable Care Act includes requirements for employers regarding heath care coverage. The size and structure of your workforce determines your responsibility. However, if you have no employees, the following information doesn’t apply to you.

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Page Last Reviewed or Updated: 28-Jan-2015 more information about the affordable care act from the department of Health and Human Services. Go to button