The Affordable Care Act
Abstract: The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010 (together, the Affordable Care Act), was landmark legislation that dramatically affects how health care is delivered in the United States. Provisions of the legislation affect not only those directly involved in providing health care, but also most individuals and employers. This article explains provisions of the Act as it affects individuals and employers. It also discusses available subsidies, as well as an upcoming excise tax on so-called “Cadillac” plans.