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Analysis of the ACA Annual Tax on Health Insurers, Allocated by State
Oliver Wyman, for America's Health Insurance Plans 
Dec. 5, 2012
"The [ACA] will impose taxes beginning in 2014 on insurance companies that offer fully-insured coverage. The taxes will be assessed on earned health insurance premiums, with certain exclusions.... On average across all states ... additional premiums to be paid over the ten-year period would increase by [1] $2,171 for single contracts and $5,140 for family contracts in the individual market; [2] $2,794 for single contracts and $6,883 for family contracts in the small-group market; and [3] $2,636 for single contracts and $7,186 for family contracts in the large-group market."
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