Health Insurance

The Patient Protection and Affordable Care Act (PPACA), signed into law in March 2010, made broad changes to the way health insurance will be provided and paid for in the United States.

Health Insurance

Good health insurance is expensive, and its cost is out of reach for many lower and moderate income families, particularly if they are not offered health benefits at work.

Summary of Health
Care Reform Law

The following summary of the new law, and changes made to the law by subsequent legislation, focuses on provisions to expand coverage, control health care costs, and improve health care delivery system.

Implementation Time Line

The following timeline provides implementation dates for key provisions. It reflects provisions in the new law and incorporates modifications to the law included in the Health Care and Education Reconciliation Act of 2010 passed by the House and the Senate.


The recently enacted Patient Protection and Affordable Care Act as amended by the Health Care and Education Affordability Reconciliation Act (referred to as PPACA) will have a significant impact on midsize and large employers. It will be costly and burdensome for these employers in the near and midterm.

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Large Group

The new law affects nearly all sectors in the U.S. economy and is phased in over eight years. This Timeline tells you how large employers (over 100 employees) must implement the new law for each year through 2018.— including all relevant provisions affecting coverage mandates and compensation-related taxes and reporting.

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Small Business
Health Care Tax Credit

The new health reform law gives a tax credit to certain small employers that provide health care coverage to their employees, effective with tax years beginning in 2010. The following questions and answers provide information on the credit as it applies for 2010-2013, including information on transition relief for 2010. An enhanced version of the credit will be effective beginning in 2014.