Tax credit available for eligible small businesses to help offset health care costs.

Indoor tanning services tax

Employers required to disclose value of health benefits on W–2’s.

Annual fee imposed on pharmaceutical companies

Threshold for claiming medical tax returns raised from 7.5% of income to 10%.

Flexible spending contributions limited to $2,500 per year.

2.9% excise tax on medical devices.

Medicare payroll tax raised to 2.35% for individuals earning more than $200,000/$250,000. A 3.8% tax is imposed on investment income.

Employers with 50 or more workers must offer coverage or face a penalty of $2,000 for each employee receiving subsidized insurance.

Insurance companies must pay fees based on market size.

Excise tax on employer provided plans that cost $11,850/$30,950 (for construction industry).

Uninsured adults with preexisting conditions can enter “high risk pool”.

Insurance companies banned from denying coverage to children with pre–existing conditions, rescissions, and lifetime limits.

Adult children can stay on parent’s coverage up to age 26.

Temporary insurance program for companies offering early retiree coverage.

State–based insurance exchanges open for business.

Premium cost–sharing subsidies to low income individuals to purchase coverage in exchanges.

Health plans banned from excluding individuals with pre–existing conditions.

Individuals require to obtain insurance or pay fine.