Health Care Reform

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Health Care Reform Resources Center

On June 28, 2012 the Supreme Court upheld as constitutional, the Patient Protection and Affordable Care Act (the Act). The Act requires the majority of U.S. citizens and legal residents to maintain minimum health coverage or risk paying a penalty in the form of a tax. Only those not required to file income tax returns will be exempt from the penalty.

While many of the provisions of the Act took effect when it was signed into law in 2010, the bulk of the major provisions will phase in by January 2014, and any remaining provisions phased in by 2018.

The Patient Protection Act will have a substantial impact on health care providers, insurers, employers and individual citizens. Whether working in practice or industry, CPAs must be ready and in a position to help their clients, organizations or even their own practice, cope with the new rules.

The information and resources included here will assist you in navigating the complexities of the health care reform provisions so you can make informed decisions for your clients and organizations.





Timeline of Tax Provisions and Related Guidance
A complete listing, by year, of tax provisions affected by the health care reform legislation. You can also drill down, by year to uncover detailed information as well as guidance on each item.


Hot Topics

	News and Articles AICPA submits comments on the proposed regulations on employer shared responsibility regarding health insurance coverage, March 14, 2013 IRS Issues Proposed Regs. on 3.8% Net Investment Income Tax, Journal of Accountancy Article, December 2012 Guidance Issued on Additional Medicare Tax, Journal of Accountancy Article, December 2012 How Do You Tackle Health Care Reform? One Provision at a Time, AICPA Insights, August 29, 2012 Supreme Court Upholds Health Care Law, Journal of Accountancy Article, August 2012 Supreme Court: Health Care Mandate Is Constitutional as a Tax, The Tax Adviser, August 1, 2012 New $2,500 Health FSA Limit Guidance, The Tax Adviser, August 1, 2012 Preparing for the Medical Device Excise Tax, The Tax Adviser, July 1, 2012 New Guidance on W-2 Reporting of Health Plan Costs, The Tax Adviser, March 1, 2012


	Tools and Aids The AICPA offers a host of healthcare products to help you understand what it all means for your clients and how you can help them capitalize on the opportunities and avoid the pitfalls of health care reform. Health Care Reform Toolkit developed by PCPS Suite of guidebooks/self-study CPE/Publications The Advisors Guide to Health Care 2-Pager on Understanding the Health Care Surtax