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 (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.

    Due to the numerous tax implications the health care reform legislation has had, including the addition of a number of new taxes and tax credits, the Act 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 health care reform is having on your clients and organizations.

    Important Health Care Reform Tax Information by Year

    Resources and Information

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


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