Health Care Reform

AICPA Health Care Reform Resources Center 

On June 28, 2012, the Supreme Court upheld as constitutional, the Patient Protection and Affordable Care Act (ACA). The ACA requires U.S. citizens and legal residents to maintain minimum essential health coverage, qualify for an exemption, or pay a penalty in the form of a tax. This page provides a comprehensive look at the law, includinga  timeline of the related tax provisions by year. Visit the Affordable Care Act (ACA) - Tax Season Resources for CPAs page for 2014 filing season resources.

Due to the numerous tax implications of the health care reform legislation, including the addition of a number of new taxes and tax credits, the ACA has had a substantial impact on health care providers, insurers, employers and individual citizens. Whether you are a CPA working in practice or industry, the AICPA has the resources here to help you make informed decisions about the impact the ACA is having on your clients and organizations. 

Health Care Reform Tax Information by Year

Resources and Information

  • IRS issues Notice 2015-17, small business relief from ACA market reform excise taxes, Feb. 2015.  Read The CPA Advocate to learn about the AICPA advocacy efforts on this issue
  • Form 1095-A, Health Insurance Marketplace Statement glitch.  Treasury press release says no amended return required.
  • IRS issues Notice 2015-9, provides relief from Premium Tax Credit repayment penalty
  • IRS issues Notice 2015-16, related to excise tax on high cost employer-sponsored health coverage
  • Which forms do you have to file in 2014 related to the ACA? Find out in the blog, ACA: A Maze of Rules and Reporting Requirements  (AICPA Insights, August 2014)
  • The Individual Mandate is in effect, find out more 

View a full list of news and articles related to health care reform.

Resources for Members
Visit the Affordable Care Act (ACA) - Tax Season Resources for CPAs page.

Webcasts and Conferences  

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Resources for PFP Section Members

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Timelime of ACA Tax Provisions ACA Tax Provisions 2010 2011 ACA Tax Provisions 2012 ACA Tax Provisions 2013 ACA Tax Provisions 2014 ACA Tax Provisions 2015 ACA Tax Provisions 2018 ACA Tax Provisions
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