AICPA RSS
x
Username

Password

Remember Me Register | Forgot Username? | Password?


Home Research Health Care Reform Timeline: Health Care Reform
Back to browsing

Timeline: Health Care Reform 


Here you will find a complete listing by year, of tax provisions affected by the health care reform legislation.  You can also drill down to uncover detailed information as well as guidance on the items.

**NEW GUIDANCE JUST RELEASED**
                
   * Individual Shared Responsibility Payment
                                      
   * Employer Shared Responsibility Payment 

   * 3.8% Medicare Tax on Net Investment Income                                       
 

The following tax provisions took effect in 2010. Additional details are available.

  • Small business health care tax credit (Sec. 45R)
  • Adult dependent insurance coverage
  • Expansion of adoption credit, adoption-assistance programs
  • Codification of the economic-substance doctrine (Sec. 7701(o))
  • Tax on indoor tanning services (Sec. 5000B)
  • Return information disclosure (Sec. 6103)
  • Change to cellulosic biofuel producer credit (Sec. 40)
 

The following tax provisions took effect in 2011. Additional details are available.

  • Tax on health savings account (HS) distributions (Sec. 223)
  • SIMPLE cafeteria plans for small business (Sec. 125)
  • Annual fee on pharmaceutical manufacturers and importers
  • Restrictions on us of HSA and FSA funds (Sec. 223) 

 

The following tax provisions took effect in 2012. Additional details are available.

  • Fees on health plans
  • Charitable hospitals (Secs. 501(r) and 6033(b)(15))
  • Information reporting on health insurance coverage (Sec. 6051(a)(14))

  The following tax provisions will take effect in 2013. Additional details are available.

  • Allowable Contributions to health flexible spending arrangements (FSAs) (Sec. 125(i))
  • Medical care itemized deduction threshold (Sec. 213)
  • Additional hospital insurance tax on high-income taxpayers (Sec. 3101)
  • Medicare tax on investment income (Sec. 1411)
  • Excise tax on medical device manufacturers (Sec. 4191)
  • Deductions for federal subsidies for retiree prescription plans (Sec. 139A) 

 
 

The following tax provisions will take effect in 2014. Additional details are available.

  • Information reporting on W-2 for small employers
  • Individual shared responsibility payment (Sec 5000A)
  • Premium-assistance credit (Sec. 36B)
  • Reporting requirements (Sec. 6055)
  • Cafeteria plans (Sec. 125)
  • Employer shared responsibility payment (sec. 4980H)
  • Time for payment of corporate estimated taxes for 2014

 

 

The following tax provision will take effect in 2018.  Additional details are available.
  • Excise tax on high-cost employer plans (Sec. 4980I)  

 




A A A

Print
Print Page
Acrobat Small Image
Get a free version of Adobe Acrobat Reader
 
Copyright © 2006-2013 American Institute of CPAs.