The Affordable Care Act (ACA) made broad changes with respect to health care for individuals, employers and insurers. The ACA also imposed new taxes and industry fees. Many of the provisions under the ACA are now in effect and the individual mandate, health insurance exchanges and employer shared responsibility penalties will become effective in 2014. Given the wide spectrum of affected parties, this Insight provides a summary of certain tax-related provisions under the ACA that will impact employers. These provisions were the subject of a recent hearing in the House Ways & Means Committee.