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Health Care and Education Reconciliation Act of 2010 -- An Analysis (PDF)

This article discusses the tax provisions of the Health Care and Education Reconciliation Act of 2010 [H.R. 4872], which amends Public Law 111-148, the Patient Protection and Affordable Care Act [H.R. 3590].
Publisher: LexisNexis
PDF :Electronic
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ISBN: 9781422427347
Publisher: LexisNexis
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This article discusses the tax provisions of the Health Care and Education Reconciliation Act of 2010 [H.R. 4872], which amends Public Law 111-148, the Patient Protection and Affordable Care Act [H.R. 3590]. H.R. 4872 was signed by President Barack H. Obama on March 30, 2010 and enrolled as Public Law 111-152. The tax provisions contained in this reconciliation bill add new law and also amend provisions passed in the massive health care reform bill, including amendments to the excise tax on individuals without minimum essential health care coverage, changes to the modified gross income benchmark, and amendments to the annual fee on health insurance providers.

For an in-depth analysis of the Patient Protection and Affordable Care Act please click on the following link: Patient Protection and Affordable Care Act (PL 111-148)

Table of Contents

§ 1.00 Introduction

§ 1.01 Amendment to Tax Credit for Coverage under a Qualified Health Plan

§ 1.02 Amendments to Excise Tax on Individuals Without Minimum
Essential Health Care Coverage

§ 1.03 Shared Responsibility for Employers with Respect to Health Coverage

§ 1.04 Change to Modified Gross Income Benchmark

§ 1.05 Exclusion from Gross Income for Certain Medical Care
Reimbursements

§ 1.06 Self-Employed Health Insurance Deduction

§ 1.07 Voluntary Employees' Beneficiary Associations

§ 1.08 Benefits for Retired Employees

§ 1.09 Excise Tax on High Cost Employer-Sponsored Health Coverage

§ 1.10 New Medicare Contribution Tax Imposed

§ 1.11 Hospital Insurance Tax Clarification

§ 1.12 Delay of Limitation on Health FSAs under Cafeteria Plans

§ 1.13 Amendments to Fee on Brand Name Pharmaceuticals

§ 1.14 Annual Fee on Medical Device Manufacturers and Importers
Replaced with Excise Tax on Sales

§ 1.15 Amendments to Annual Fee on Health Insurance Providers

§ 1.16 Delay of Repeal of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans

§ 1.17 Elimination of Unintended Application of Cellulosic Biofuel Producer Credit

§ 1.18 Codification of Economic Substance Doctrine

§ 1.19 Imposition of Penalties for Underpayments and Understatements Attributable to Transactions Lacking Economic Substance

§ 1.20 Time for Payment of Corporate Estimated Taxes [Act § 561]