Healthcare Reform: The Affordable Care Act Tax Provisions

  • Credits: 6
  • Format: Self-Study eBook
  • Field of Study: Federal Tax Law
  • Author/Speaker: Paul Winn
Available Formats:  
Advanced Preparation: None
Experience Level: Overview
Program Prerequisites: General Understanding of Taxes
Course ID: EWTFM-T-01924-22-S | 6233-CE-0696
Published Date: Jan 2022


The landmark legislation known as the Patient Protection and Affordable Care Act (PPACA), signed into law in 2010, affects a wide range of institutions in the United States in some way. It imposes healthcare-related requirements on health plans, health insurers and employers.  

In addition to imposing various tax increases to increase revenue, the PPACA uses a carrot and stick approach to ensure compliance with its provisions, offering tax credits for compliance and imposing tax penalties for non-compliance. This course will review the principal provisions of the law and will examine its tax impact on individuals and businesses.

In so doing, it will consider the:

  • Coverage-related provisions of the PPACA addressing
    • Plan grandfathering pursuant to which health coverage in force at the time of the law's passage may be continued
    • The prohibition of pre-existing condition exclusions
    • The proscription of a lifetime and annual benefit limits
    • The limitation of health coverage rescissions
    • The requirement for certain patient protections
    • The requirement that plans to cover children extend child coverage until age 26
  • Tax credits are available to small businesses to encourage them to sponsor employee health plans
  • Shared responsibility for certain large employers to provide employee health coverage and the tax penalties imposed for noncompliance
  • Various personal income tax changes affect taxpayers
  • Tax credits are authorized to help individuals maintain minimum essential coverage.

Learning Objectives:

After reading the course material, you will be able to:

  • List the principal healthcare provisions of the PPACA
  • Identify the tax credits for which small businesses may be eligible when sponsoring employee health plans
  • Recognize the shared responsibility requirements for applicable large employers regarding employee health coverage
  • Compute the tax penalties imposed under the PPACA for a large employer’s failure to meet the applicable shared responsibility requirements; and
  • Calculate the tax credits designed to help ensure that individuals are able to maintain minimum essential coverage.

Who Should Attend:
  • All Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s: