Affordable Care Act Tax Provisions

Tax Provisions for Individuals

Link to the Tax Provisions for Individuals web page for more information on ACA topics that affect individual taxpayers, such as:

  • Additional Medicare Tax
  • Health Coverage for Older Children
  • Individual Shared Responsibility Provision
  • Net Investment Tax
  • Premium Tax Credit 

 Tax Provisions for Employers

Link to the Tax Provisions for Employers web page for more information on ACA topics that affect employers, such as:

  • Employer Shared Responsibility Provision
  • Health Reimbursement Arrangements, Health Flexible Spending Arrangements
  • Information Reporting on Health Coverage by Employers (Section 6056)
  • Reporting Employer Provided Health Coverage in Form W-2
  • Small Business Health Care Tax Credit

Tax Provisions for Other Organizations

Link to the Tax Provisions for Other Organizations web page for more information on ACA topics that affect other organizations, such as:

  • Expatriate Health Coverage
  • Information Reporting on Health Coverage by Insurers (Section 6055)
  • Medical Device Excise Tax
  • Patient-Centered Outcomes Research Institute Fee
  • Tax-Exempt Hospitals - Additional Requirements
  • Health Insurance Providers Fee
  • Branded Prescription Drug Fee

Miscellaneous Provisions

Link to the Miscellaneous Provisions web page for more information on miscellaneous ACA topics, such as:

  • Disclosure or Use of Information by Tax Return Preparers (IRC §7216)
  • Disclosure of Return Information
  • Qualified Therapeutic Discovery Project Program

 For More Information

For tips, fact sheets, questions and answers, videos and more, see our Affordable Care Act Legal Guidance and Other Resources page.

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