Effect of the Consolidated Appropriations Act on ACA Provisions

The Consolidated Appropriations Act, 2016 (Pub. L. 114-113), signed into law on Dec. 18, 2015 made the following changes to ACA tax provisions:

  1. 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.
     
  2. 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.
     
  3. 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. For more information on the Health Insurance Providers Fee Moratorium, see these questions and answers.