{
  "id": "R41128",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R41128",
  "active": false,
  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 396947,
      "date": "2012-01-18",
      "retrieved": "2016-04-07T00:18:43.793977",
      "title": "Health-Related Revenue Provisions in the Patient Protection and Affordable Care Act (ACA)",
      "summary": "The Patient Protection and Affordable Care Act (ACA; P.L. 111-148 as amended) will, among other things, raise revenues to pay for expanded health insurance coverage. According to the Joint Committee on Taxation, these health-related provisions are projected to increase federal revenues by about $392 billion over 10 years. \nThe majority (64%) of the health-related revenues will come from individuals, largely from taxes imposed on higher income tax filers though the Medicare payroll tax and adding an additional tax on net investment income. A much smaller share of revenues derived from individual taxpayers will come from limitations on tax-advantaged accounts (such as flexible spending and health savings accounts) and on the itemized deduction used to pay for health care expenses. \nThe remaining approximate one-third (36%) of these health-related revenues will be derived from taxes and fees on health insurers, plan administrators, and health companies. Specifically, these revenues include \nan excise tax on high-cost employer-sponsored health insurance;\nan annual fee on health insurance providers;\nan annual fee on manufacturers and importers of brand-name pharmaceuticals;\nan excise tax on manufacturers and importers of certain medical devices; and\nan excise tax on indoor tanning services.\nThe new law will also limit the deductibility of compensation for health insurance executives. While the provisions above are directly targeted toward firms in the health care sector, there is an additional provision that will affect all employers who provide prescription drug coverage to Medicare beneficiaries, which will eliminate the tax deduction for expenses allocable to the Medicare Part D subsidy to employers. \nThis report summarizes the health-related revenue provisions in ACA, their effective dates, and, where data are available, potential impacts of these provisions.\nThis report will be updated as legislative activity warrants.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/R41128",
          "sha1": "e3267613768be8d76aec24c5368fc9f4805c4b3d",
          "filename": "files/20120118_R41128_e3267613768be8d76aec24c5368fc9f4805c4b3d.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/R41128",
          "sha1": "d73566b68c159a392b80ff1bf62fd7c8a11eccfa",
          "filename": "files/20120118_R41128_d73566b68c159a392b80ff1bf62fd7c8a11eccfa.pdf",
          "images": null
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc806933/",
      "id": "R41128_2010Apr08",
      "date": "2010-04-08",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Health-Related Revenue Provisions in the Patient Protection and Affordable Care Act (P.L. 111-148)",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20100408_R41128_67156ed9d2f4daa8e9dffd005a1063b767c2a204.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20100408_R41128_67156ed9d2f4daa8e9dffd005a1063b767c2a204.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc817151/",
      "id": "R41128_2010Mar19",
      "date": "2010-03-19",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Health-Related Revenue Provisions: Changes Made by the Reconciliation Act of 2010 to Senate-Passed H.R. 3590",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20100319_R41128_069c47b9798153fa7572e20ac88cfb56fd7fce3e.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20100319_R41128_069c47b9798153fa7572e20ac88cfb56fd7fce3e.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": []
}