Taxes and healthcare reform: Now what?

Efforts in Congress to repeal and replace the Affordable Care Act (the “ACA”)¹ have continued this year. While healthcare reform developments occur almost daily (and sometimes more often), to date no legislation has been enacted. All healthcare industry participants continue to advocate for their respective positions at the same time the legislative agenda surrounding healthcare reform continues to evolve. This article summarizes the healthcare reform “state of the union” from a tax perspective and discusses the implications of future healthcare reform possibilities on the ACA’s tax provisions.