Health Plan Excise Tax

The Affordable Care Act added an excise tax for health plans starting for plan and policy years after September 30, 2012.  The excise tax is $1 per covered life, increasing to $2 per covered life after October 1, 2013.  Comments on how the IRS will administer and calculate the excise tax are due by September 6, 2011, as requested in Notice 2011-35, linked below.

Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured Health Plan Sponsors

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