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Final Rule: Health Insurance Providers Fee
This final rule establishes the annual fee that will be imposed on health insurers, HMOS, self-insured Multiple Employment Welfare Arrangements (MEWAs), and entities that provide coverage under Medicare Parts C and D and Medicaid beginning in 2014. This health insurance tax is intended to help fund the insurance coverage expansion under the ACA.
Resource Details
IRS_Insurance_Providers_Fee_Rule.pdf (199.5 KB)
Date: Dec 2013
Author: Internal Revenue Service