Affordable Care Act (ACA) introduced various tax provisions to fund healthcare expansion and reform including Individual and Employer mandates and penalties.

 

Significance

  • Marked a significant expansion in Government expenses adding more people to Healthcare provided by the Government.
  • Included an Individual Mandate requiring Tax Payers to join or pay a fee.
  • This was not called a Tax by the Obama administration but later when challenged in court, Obama administration officials in order to save legislation, called it a Tax.

 

Learn More

 

Tax Project Institute

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