Set up the new taxes

Months 0–18 · Treasury, IRS, SSADiscuss this step

IRS health-coverage reporting (Forms 1095-A/B/C)

replacedYear 4Federal tax code

Today

Insurers and employers report coverage for ACA subsidies and the employer mandate.

Under the plan

Ends; replaced by payroll-tax and household-premium reporting.

Trade-off

Less paperwork; new household-premium withholding must be administered.