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Prescription for Change 'Filled'

Tax provisions in the Patient Protection and Affordable Care Act


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After an often contentious national debate that played out over 15 months, Congress has approved and President Obama has signed comprehensive health care reform legislation that raises nearly $438 billion over 10 years through tax increases on high-income individuals, excise taxes on high-cost group health plans and new fees on selected health care-related industries, as well as provisions to codify the economic substance doctrine and make “black liquor” ineligible for the cellulosic biofuel producer credit under section 40(b).

The Patient Protection and Affordable Care Act became law on March 22, 2010. The Reconciliation Act of 2010, a companion package of “fixes” to the larger health care bill that was negotiated between congressional Democratic leaders and the White House, was enacted on March 30.

Prescription for Change ‘Filled’ examines the tax provisions in the Patient Protection and Affordable Care Act as modified by the Reconciliation Act of 2010 and their impact on corporate and individual taxpayers.


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