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Find answers to commonly asked questions about Affordable Care Act (ACA) tax provisions for individuals, families, employers and organizations.

The IRS is working on implementing the Inflation Reduction Act of 2022. This major legislation will affect individuals, businesses, tax exempt and government entities. Many of the provisions pertain to clean energy credits that may be available for individual taxpayers, business, corporations and manufacturers.

The Affordable Care Act enacted March 23, 2010 contains particular provisions for health insurers, tax-exempt hospitals, researchers, and certain business activities.

The Taxpayer First Act renamed the IRS Office of Appeals as the IRS Independent Office of Appeals.

March 12, 2021 ¡ª The IRS is reviewing implementation plans for the newly enacted American Rescue Plan Act of 2021.

ACA Tax Provisions - Miscellaneous Provisions

Some of the provisions of the Affordable Care Act, or health care law, apply only to large employers, generally those with 50 or more full-time equivalent employee. For example, large employers will have annual reporting responsibilities concerning whether and what health insurance they offered to their full-time employees.

Find out how the Affordable Care Act affects government entities¡¯ reporting responsibilities.

Some of the provisions of the Affordable Care Act, or health care law, apply only to small employers, generally those with fewer than 50 full-time employees or equivalents.

The IRS announces the publication of Indian Gaming Regulatory Act (IGRA) trust guidance. Revenue Procedure 2011-56 clarifies, modifies and supersedes Revenue Procedure 2003-14.