Affordable Care Act & Income Tax Changes for 2013
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1. Internal Revenue Service, “Affordable Care Act Tax Provisions,” Jan. 22, 2013, http://www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions, accessed Jan. 28, 2013. 2. Sarah Kliff, “Three Obamacare Tax Changes Start in 12 Days,” Washington Post, Dec. 19, 2012, Washington Post on the Web, http://www.washingtonpost.com/blogs/wonkblog/wp/2012/12/19/three-obamacare-tax-changes-start-in-12-days/, accessed Jan. 28, 2013. 4. Internal Revenue Service, Health Flexible Spending Arrangements not Subject to $2,500 Limit on Salary Reduction Contributions for Plan Years Beginning before 2013 and Comments Requested on Potential Modification of Use-or-Lose Rule, Internal Revenue Bulletin: 2012-26, Notice 2012-40, June 25, 2012, http://www.irs.gov/irb/2012-26_IRB/ar09.html, accessed Jan. 28, 2013. 5. Internal Revenue Service, “Medical Device Excise Tax,” Jan. 29, 2012, http://www.irs.gov/uac/Newsroom/Medical-Device-Excise-Tax, accessed Jan. 29, 2013.