CPE Self-Study
Health Care Reform Act: Critical Tax and Insurance Ramifications
Text: 3.0, Online: 3.0
Understand the impact of the law, including new IRS reporting requirements for firms.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Accessibility: The Association of International Certified Professional Accountants (Association) is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services.  The Association is committed to making professional learning accessible to all.  This commitment is maintained in accordance with applicable law.  For additional information, please refer to the Association’s Website Accessibility Policy.

If this symbol is displayed under Delivery Type on the product page, this product offers closed captioning.

For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Product details

Stay up-to-date.

Who Will Benefit?

  • CPAs
  • Enrolled agents
  • Financial advisers
  • Insurance brokers

Key Topics

  • Employer's shared responsibility payment
  • Health Insurance Premium tax credit eligibility and calculations
  • ACA Employer penalties for non-compliance
  • IRS employer and insurer reporting requirements
  • Small business tax credit for providing health insurance
  • The Small Business Health Options Program (SHOP) Exchange

Learning Objectives

  • Identify factors affecting eligibility for premium tax credits under the Patient Protection and Affordable Care Act (ACA).
  • Estimate the premium tax credit under different income levels.
  • Estimate firm size based on full-time equivalents (FTEs) to determine which firms are potentialy liable for an employer-shared responsibility payment.
  • Calculate potential penalties for employers who currently provide health insurance coverage and for those who do not provide health insurance coverage.
  • Identify how potential penalties are applied in a controlled group.
  • Identify which firms are eligible for full or partial small business tax credit given average wages and firm size.
  • Estimate the potential penalties for not submitting ACA IRS reporting forms to the IRS

Internal Revenue Code provisions under The Affordable Care Act can result in huge penalties for employers. The high cost of non-compliance makes it imperative for employers, and the tax professionals that guide them, to be educated and aware of the current provisions in effect.

This self-study course will help you better understand the impact of the law, including:

  • How individual and employer-shared responsibilities are assessed;
  • The availability of premium tax credits for individuals and small businesses; and,
  • New IRS reporting requirements for firms with 50 or more full-time equivalents.

In addition, you'll discover how to use this information for tax planning opportunities. This topic is constantly changing, so make sure you're up-to-date on this latest information.

Ratings and reviews

Janemarie Mulvey, Ph. D.

Janemarie Mulvey is an economist and award-winning author with more than 25 years of experience in the analysis of health and long-term care financing, taxation, and retirement security issues.

As a senior health economist at the Congressional Research Service (CRS) during enactment and implementation of the Affordable Care Act, Dr. Mulvey advised members of Congress and their staffs on key issues of the law and the nuances and complexities relating to implementation issues. Her CRS reports on ACA provisions—including employer penalties, individual mandates, and the small business tax credit—are still widely available and are being used by numerous organizations to educate their members about meeting their obligations under the ACA.

As the Small Business Administration's chief economist within the Office of Advocacy and earlier as deputy director of the Research Center at Towers Watson, Dr. Mulvey gained extensive experience in the analysis of public policies affecting both large and small employers.

Earlier in her career, Dr. Mulvey directed the economic research departments of the College of American Pathologists and the American Council of Life Insurers. She also held senior positions at the Urban Institute and the American Association of Retired Persons (AARP). Dr. Mulvey received her Ph.D. in economics from George Mason University and her M.A. and B.A. in economics from the University of Maryland.


American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Member Quantity:
Nonmember Quantity:
Estimated total:
Add to cart
CPE credits
: 3.0,
: 3.0
NASBA Field of Study
Delivery Method
QAS Self-Study
Course acronym
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
Contact us online
Back to Top