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The Affordable Care Act (ACA) tax provisions include tax changes, benefits, and responsibilities affecting individuals, families, organizations and employers.

Updates on the development and implementation of the Inflation Reduction Act.

Listing of all the proposed regulations for the Inflation Reduction Act of 2022.

Listing of all final regulations for the Inflation Reduction Act of 2022.

Informational posters, guides and toolkits to help people understand the new Inflations Reduction Act of 2022 tax credits.

Learn how the individual shared responsibility provision and the premium tax credit of the Affordable Care Act (ACA) can affect your tax return.

Find health care tax forms and information on the individual shared responsibility provision, exemptions, payments and the premium tax credit.

The Inflation Reduction Act of 2022 (IRA) amended and enacted various clean energy tax incentives that provide increased credit or deduction amounts if certain prevailing wage and registered apprenticeship requirements are met. Treasury and the IRS published final regulations on June 25, 2024, providing rules and definitions for taxpayers seeking to satisfy the prevailing wage and apprenticeship requirements. These frequently asked questions and answers are based on the final regulations.

Compensation for services performed as an employee of a foreign government, without regard to citizenship, residence, or where services are performed, is not considered to be wages for social security and Medicare tax purposes.

An intermediary is a custodian, broker, nominee, or any other person that acts as an agent for another person.