The Consolidated Appropriations Act, 2016 (Pub. L. 114-113), signed into law on Dec. 18, 2015 made the following changes to ACA tax provisions: The medical device excise tax was suspended for sales of taxable medical devices during the period beginning on Jan. 1, 2016, and ending on Dec. 31, 2017. The effective date of the excise tax on high cost employer-sponsored health coverage was delayed from taxable years beginning after Dec 31, 2017, to taxable years beginning after Dec. 31, 2019. The annual fee on health insurance providers is suspended for the 2017 calendar year. Health insurance issuers are not required to pay these fees for 2017. This moratorium does not affect the filing requirement and payment of these fees for 2016 Form 8963 (Rev. February 2016) must be filed by April 18, 2016. HealthCare.gov Learn more about the Affordable Care Act. Visit HealthCare.gov Employer Topics HealthCare.gov Small Business Health Care Tax Credit and the SHOP Marketplace Employer Shared Responsibility Provisions Information Reporting by Applicable Large Employers Information Reporting by Providers of Minimum Essential Coverage Affordable Care Act Information Returns (AIR) ACA Information Center for Tax Professionals
