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 Tax provisions for tax-exempt and government organizations Requirements for Tax-Exempt Hospitals Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers PDF HealthCare.gov Learn more about the Affordable Care Act. Visit HealthCare.gov Related Small Business Administration Department of Labor Health Plans and Benefits Affordable Care Act topics Tri-Agency Frequently asked questions Families First Coronavirus Response Act, Coronavirus Aid, Relief, and Economic Security Act, and Health Insurance Portability and Accountability Act Implementation Part 58 Affordable Care Act and Coronavirus Aid, Relief, and Economic Security Act Implementation Part 59 Employers Affordable Care Act information returns (AIR) ACA information center for applicable large employers (ALEs) ACA information center for tax professionals Health Care Tax Tips Affordable Care Act tax provisions questions and answers Affordable Care Act tax provisions Affordable Care Act of 2010: News releases, multimedia and legal guidance Affordable Care Act
