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.

    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

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


    Resources for Tax 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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