This page features links to articles and data providing statistics related to the Patient Protection and Affordable Care Act. The ACA, enacted in March 2010, contains comprehensive health insurance reforms and includes tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations, and government entities. The Internal Revenue Service (IRS) is responsible for implementing tax provisions that affect how individuals and businesses file their taxes. Individual Income Tax Items Includes: Additional Medicare Tax Net Investment Income Tax Total Premium Tax Credit Advance Payment of Premium Tax Credit Net Premium Tax Credit Excess Advance Premium Tax Credit Repayment Health Care Individual Responsibility Payment Amount of Refunds Issued for Advanced Premium Tax Credit and Cost Sharing Reduction Health Coverage Exemption Types, Form 8965 Excise Taxes XLS Includes: Insurance Provider Fee Patient-Centered Outcomes Research Institute Fee Medical Devices Excise Tax Indoor Tanning Services Excise Tax Branded Prescription Pharmaceutical Manufacturers and Importers Fee Small Business Health Care Data Includes: Credit for Small Employer Health Insurance Premiums Other IRS data and related links IRS Data Book Tables: Table 8 Table 20 Table 32 Health Coverage Tax Credit XLS Includes: Health Coverage Tax Credit by State, Tax Year 201