Taxation & Estate Planning

SUMMARY OF TAX PROVISIONS OF HEALTH CARE ACTS

By Charles Rubin

I have prepared a summary of the tax provisions of the recent Health Care Acts. This summary assumes that both the Senate bill which was approved by the House on 3/22/2010, and the House reconciliation bill which will need to go back to the Senate for approval, will both be enacted and enter into law. If the House reconciliation bill is subsequently modified or not enacted by the Senate, then the tax provisions of the Senate bill that were approved by the House on 3/22/2010 shall enter into law ? the provisions of that Senate bill are not the same as those on the summary. Click here to review the summary, which can be viewed in outline or mindmap format by clicking on the various page links.

Full post as published by Rubin on Tax on March 22, 2010 (boomark / email).