Since the Affordable Care Act became law in 2010, many of the tax provisions of that law have slowly been coming into effect.

From the beginning, we had expanded medical deductions for children up to age 27 and a small-business credit to encourage employers to offer health insurance. Some tax provisions will not come into effect until a few years down the line. The penalty for employers failing to provide health insurance has been delayed until at least 2015. The excise tax for overly generous "Cadillac" health plans will not come into effect until 2018.

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