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.
                               

     

    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 - ** Delayed until IRS releases additional guidance**
    • Individual shared responsibility payment (Sec 5000A)
    • Premium assistance tax credit (Sec. 36B)
    • Reporting requirements for insurers (Sec. 6055)  **Delayed until 2015 **
    • Reporting requirements for large employers (Sec. 6056) ** Delayed until 2015
    • Cafeteria plans (Sec. 125)
    • Employer shared responsibility payment (Sec. 4980H) **Delayed until 2015**
    • Time for payment of corporate estimated taxes for 2014


    The following tax provisions will take effect in 2015. Additional details are available.

    • Reporting requirements for insurers (Sec. 6055)
    • Reporting requirements for large employers (Sec. 6056)
    • Employer shared responsibility payment (Sec. 4980H) 

     



     

    The following tax provision will take effect in 2018.  Additional details are available.

    • Excise tax on high-cost employer plans (Sec. 4980I)  



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