The Affordable Care Act contains comprehensive health insurance reforms and includes tax provisions that affect individuals, families, businesses, insurers, tax-exempt organizations and government entities. These tax provisions contain important changes, including how individuals and families file their taxes. The law also contains benefits and responsibilities for other organizations and employers.
Please follow this link for the full article from the IRS: https://www.irs.gov/affordable-care-act
Affordable Care Act (ACA) Tax Provisions