Paul L. Caron
Dean


Thursday, April 1, 2010

Implementation Schedule of Health Care Tax Increases, 2010-2018

Journal of Accountancy, Health Care Reform Reshapes Tax Code:

Implementation Schedule

 

2010

Adoption credit increase
Adoption-assistance program increase
Tanning excise tax

2011

Small business tax credit
Prescription drug coverage deduction eliminated
W-2 reporting
SIMPLE cafeteria plans
Restrictions on use of HSA and FSA funds for over-the-counter drugs
Tax on HSA distributions increase

2012 1099s required for payments to corporations
Adoption credit sunset
Adoption-assistance programs sunset
2013 Increase in medical deduction threshold for taxpayers under age 65
Additional hospital insurance tax on high-income taxpayers
Medicare tax on investment income
Fees on health plans (after Oct. 1, 2012)
Medical device excise tax
Flexible spending arrangement maximum imposed
2014 Premium assistance credit
Excise tax on uninsured individuals
Excise tax on applicable large employers
Insurer reporting requirements
Eligible premiums included in cafeteria plans
2017 Increase in medical deduction threshold for taxpayers age 65 and over
2018 Excise tax on high-cost employer plans

https://taxprof.typepad.com/taxprof_blog/2010/04/implementation-schedule.html

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