Tax Implications of the Affordable Care Act

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If you are researching the tax implications of the PPACA, one starting place is the IRS’s Affordable Care Act (ACA) Tax Provisions page. This page has information for individuals filing tax returns, as well as documentation for employers, insurers, and tax-exempt organizations. The page’s news section keeps you up-to-date on changes and deadlines.

If you want a scholarly review of taxation under the PPACA, these recent journal articles discuss various issues. For help finding more articles, have a look at our guide Finding Articles in Law Reviews and Journals.

  • A Gap in the Affordable Care Act: Will Tax Credits Be Available for Insurance Purchased Through Federal Exchanges? 66 Vand. L. Rev. 1259 (2013).
  • Taxation without Representation: The Illegal IRS Rule to Expand Tax Credits under the PPACA 23 Health Matrix 119 (2013).
  • Closing the Gaps and Loopholes: Analyzing Tax Exemption of Non-Profit Hospital Joint Ventures after the Affordable Care Act 39 Am. J.L. & Med. 671 (2013).
  • Two Federally Subsidized Health Insurance Programs Are One Too Many: Reconsidering the Federal Income Tax Exclusion for Employer-Provided Health Insurance in Light of the Patient Protection and Affordable Care Act 54 B.C. L. Rev. 2047 (2013).
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