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Present Law and Background Relating to the Tax-Related Provisions in the ACA (PDF)
U.S. Congress, Joint Committee on Taxation [JCT] Link to more items from this source
[Guidance Overview]
Mar. 4, 2013
Summary of health insurance law changes made by the ACA, prepared for a House Ways and Means Committee hearing on March 5, 2013 on implementation of the tax and tax-related revenue provisions of the ACA. (JCT document number JCX-6-13.)

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