Tax Policy Center

Distribution of American Health Care Act Tax Provisions (March 2017)

Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2022: the 3.8 percent Net Investment Income Tax, the 0.9 percent additional HI tax, the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, the increase in threshold for medical expense deductions, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The table includes the effect of the delay of the Cadillac tax until 2025. Analysis excludes changes to health insurance tax credits, Health Savings Accounts, and Medical Flexible Spending Accounts.

March 10, 2017
Individual Taxes: Distribution Tables by Percentile

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2022: the 3.8 percent Net Investment Income Tax, the 0.9 percent additional HI tax, the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, the increase in threshold for medical expense deductions, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The table includes the effect of the delay of the Cadillac tax until 2025. Analysis excludes changes to health insurance tax credits, Health Savings Accounts, and Medical Flexible Spending Accounts.

March 10, 2017
Individual Taxes: Distribution Tables by Dollar Income Class

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2022: the 3.8 percent Net Investment Income Tax, the 0.9 percent additional HI tax, the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, the increase in threshold for medical expense deductions, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The table includes the effect of the delay the Cadillac tax until 2025. Analysis includes changes to health insurance tax credits, but excludes changes to Health Savings Accounts and Medical Flexible Spending Accounts.

March 22, 2017
Individual Taxes: Distribution Tables by Percentile

Distribution of federal tax change from the repeal of the following Affordable Care Act (ACA) taxes in 2022: the 3.8 percent Net Investment Income Tax, the 0.9 percent additional HI tax, the excise tax on employers offering inadequate health insurance coverage, the excise tax on individuals without adequate health insurance, the increase in threshold for medical expense deductions, and the excise taxes on health insurance providers, pharmaceutical manufacturers and importers, and medical device manufacturers and importers. The table includes the effect of the delay the Cadillac tax until 2025. Analysis includes changes to health insurance tax credits, but excludes changes to Health Savings Accounts and Medical Flexible Spending Accounts.

March 22, 2017