The following article details the various tax and penalty aspects (including effective dates for the multiple tax provisions) and health insurance mandates under the 2010 Patient Protection and Affordable Care Act (P.L. 111-148) and the Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) [together the Healthcare Bill]:

http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2010/CorpTax/New_Healthcare_Act.jsp

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