The Affordable Care Act contains some tax provisions that are currently in effect and more that will be implemented going forward.
Information specifically for insurers, including self-insured organizations, certain business types and tax exempt and government organizations is listed below. More information will be added to this page as it becomes available. For information regarding your role as an employer, visit the Affordable Care Act Tax Provisions for Employers.
Tax Provisions for Insurers
- Information Reporting by Providers of Minimum Essential Coverage
- Deduction Limitation for Compensation Paid by Certain Health Insurance Providers (Section 162(m)) PDF
- Medical Loss Ratio FAQs
- Medicare Shared Savings Program PDF
- Retiree Drug Subsidies
- Tax-Exempt Determinations for Qualified Nonprofit Health Insurance Issuers - 501(c)(29) PDF
- Transitional Reinsurance Program
- Treatment of Certain Health Organizations (Modification of Section 833) PDF
Tax provisions for miscellaneous business types
- Branded Prescription Drug Fee - Pharmaceutical Manufacturers and Importers
- Disclosure or Use of Information by Tax Return Preparers, IRC §7216
- Disclosure of Return Information for Health Insurance Eligibility Programs PDF
- Indoor Tanning Services Excise Tax
- Medical Device Excise Tax
- Patient-Centered Outcomes Research Trust Fund Fee
- Qualified Therapeutic Discovery Project Grants and Credits