NCSL Fact Sheet on Health Reform Implementation

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Timeline/Summary of Tax Provisions in the Health Reform Law

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The Affordable Care Act contains a number of tax provisions that take effect over a period of time.  This fact sheet  provides a brief summary of those provisions.
 
  
Table of Contents
 
Time Period                                                                                                                         Page
                                                         Retrospective to Enactment............................................................................ 1
                                                         On Enactment............................................................................................. 2
                                                         FY 2010.................................................................................................... 3
                                                         FY 2011.................................................................................................... 3
                                                         FY 2012.................................................................................................... 3
                                                         FY 2013.................................................................................................... 4
                                                         FY 2014.................................................................................................... 5
                                                         FY 2018.................................................................................................... 6
 
 
 
 

NCSL staff contacts: Joy Johnson Wilson, Federal Affairs Counsel, Health Policy Director at joy.wilson@ncsl.org  or Rachel B. Morgan RN, BSN, Senior Health Policy Specialist at rachel.morgan@ncsl.org.

Published April 1, 2010