Supreme Court decision could affect tax provisions enacted as part of 2010 health care law

Washington National Tax Services

Congress in 2010 approved several significant revenue-raising tax provisions as part of the "Patient Protection and Affordable Care Act" and the related Reconciliation Act of 2010 (in combination, the "ACA" or "the Act"). Some of these tax provisions have become effective, including provisions codifying the economic substance doctrine and imposing an annual assessment on pharmaceutical manufacturers. Others are set to take effect next year -- including a new Medicare Hospital Insurance ("HI") tax on higher-income taxpayers and a tax on medical device manufacturers -- or in 2014 and beyond.

This WNTS Insight highlights some of the significant ACA tax provisions that could be affected by the Supreme Court's decision that is expected to be delivered before the end of this month.


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