Taxes and Fees Enacted as Part of the Affordable Care Act

Taxes and Fees Enacted as Part of the Affordable Care Act

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Background and Provisions: The Patient Protection and Affordable Care Act contains a number of tax provisions that serve different purposes. Some of the more well-known provisions, such as the individual mandate and employer penalty, have revenue and budgetary effects but are primarily intended to encourage health insurance coverage. The focus of this product is a number of other taxes and fees enacted as part of the ACA that primarily serve to raise revenue.


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