|
2010 |
Small business tax credit
Adoption credit increase
Adoption-assistance program increase
Tanning excise tax |
|
2011 |
Prescription drug coverage deduction eliminated
W-2 reporting
SIMPLE cafeteria plans
Restrictions on use of HSA and FSA funds for over-the-counter drugs
Tax on HSA distributions increase |
|
2012 |
1099s required for payments to corporations
Adoption credit sunset
Adoption-assistance programs sunset |
|
2013 |
Increase in medical deduction threshold for taxpayers under age 65
Additional hospital insurance tax on high-income taxpayers
Medicare tax on investment income
Fees on health plans (after Oct. 1, 2012)
Medical device excise tax
Flexible spending arrangement maximum imposed |
|
2014 |
Premium assistance credit
Excise tax on uninsured individuals
Excise tax on applicable large employers
Insurer reporting requirements
Eligible premiums included in cafeteria plans |
|
2017 |
Increase in medical deduction threshold for taxpayers age 65 and over |
|
2018 |
Excise tax on high-cost employer plans |
