Supreme Court upholds health care law; tax provisions remain in place

June 2012

Overview

On June 28, 2012, the U.S. Supreme Court upheld the "Patient Protection and Affordable Care Act" and the related Reconciliation Act of 2010.

The Court's decision leaves in place significant tax provisions that affect most if not all privately held companies.

Some tax provisions have already taken effect while others are set to take effect in 2014 and beyond. As a result, private companies and taxpayers should continue to monitor the changes resulting from the health care law.

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