Three ACA Provisions Put on Hold

The PATH Act includes three significant changes affecting provisions in the Affordable Care Act (ACA).

1. The tax on high-cost Cadillac health insurance plans is delayed for two years, from 2018 to 2020.
2. The 2.3% excise tax paid by manufacturers of medical devices is halted for 2016 and 2017.
3. There’s a moratorium for one year—until 2017—on the ACA’s health insurance provider fee.

For more information about the PATH Act, read JMF’s summary titled, “Understanding the Protecting Americans from Tax Hikes (PATH) Act of 2015“.