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.