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.