Federal Health Care Reform

The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Affordability Reconciliation Act (together the Act or ACA), was signed into law by President Obama in March 2010.​​​​​​​​​​

  • Federal Health Care Reform Overview

    Federal Health Care Reform OverviewThe Patient Protection and Affordable Care Act includes the most sweeping changes to the health care laws in generations.  More »

    ​​Read about new 2015 agency actions.
  • Employer Mandate

    Employer MandateThe ACA’s employer mandate requires all employers with more than 50 employees (including full-time equivalent (FTE) employees) to provide health insurance for their full-time employees.  More »

    ​​Read about a new 2015 agency action and a new 2016 law.
  • Individual Mandate

    Individual MandateIn 2014, the Act imposed an individual coverage mandate, under which individuals are required to obtain minimum essential coverage or be subject to a potential penalty.  More »

  • Refundable Health Premium Tax Credit

    Refundable Health Premium Tax CreditThe Act also provides a refundable health premium tax credit to eligible individuals.  More »

  • Health Insurance Exchanges

    Health Insurance ExchangesIn 2014 through 2016, only small employers will be allowed to purchase group health coverage through an exchange.  More »

    ​Read about a new 2015 agency action. 
  • Employers With Fewer Than 25 Employees

    Employers With Fewer Than 25 EmployeesThe Act includes a new tax credit for small employers that purchase health insurance for their employees.   More »

  • Reporting Requirements

    Reporting RequirementsIn March 2014, the IRS published long-awaited final regulations outlining these two new reporting requirements.  More »

    ​Read​ about new 2015 agency actions.
  • Employee Notice Requirements

    Employee Notice RequirementsEmployers covered by the Fair Labor Standards Act (FLSA) must provide a notice of health care coverage options to each employee.  More »

  • Other ACA Requirements

    Other ACA RequirementsThis section lists various requirements under the ACA.  More »

    ​​Read about a new 2015 agency action.
  • Additional ACA Resources

    Additional ACA ResourcesYou can find more detailed information regarding the Affordable Care Act by using the following resources.  More »