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List of Key Tax Provisions in the Affordable Care Act
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Apr. 3, 2012
"The following is a list of provisions now in effect; additional information will be added to this page as it becomes available." Items listed on the page, with useful hypertext links to IRS official documents, include: Small Business Health Care Tax Credit; Reporting of Health Coverage for Employees Is Voluntary for All Employers for 2011 and Small Employers for 2012; Changes to Flexible Spending Arrangements; Health Insurance Premium Tax Credit; Health Coverage for Older Children; Group Health Plan Requirements; Medical Loss Ratio (MLR); and Limitation on Deduction for Compensation Paid by Certain Health Insurance Providers.

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