The Patient Protection and Affordable Care Act signed into law by President Obama on March 23, 2010 coupled with the modifications in the Health Care and Education Reconciliation Act of 2010 signed into law on March 30, 2010 complete a massive overhaul of the U.S. health care system and have many significant new provisions affecting both individuals and employers. As the largest expansion of federal health care guarantees in more than four decades, these new requirements and tax impacts will go into effect as soon as mid-2010. To help gauge the impact of these changes, we've highlighted the new requirements and tax impacts to individuals and employers.

 Payroll Tax Credit for Employers

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