The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 brought major changes to be implemented over a number of years. There are implications on both individuals and employers with the IRS playing a major role in the administration and implementation of the health care reform legislation.

2013 changes:

• A new 2.3 percent excise tax on the initial sale of medical devices by the manufacturer, producer, or importer becomes effective in 2013. The tax does not apply to eyeglasses, contact lenses, hearing aids, or any other medical device that the public generally buys at retail for individual use.