By NextBestFitTask 1.12.3 of 6
Household premium: collected through wage withholding (new W-4 tables) and estimated payments; exemption $16,000 single, $24,000 couple, $28,000 for 3, $32,000 for 4, plus $4,000 per additional member.
Who does it
IRS
When
Month 9–15
Trade-off
Withholding-based collection is efficient but makes the new tax visible on every paycheck.
Part of: Set up the new taxes
IRS and Treasury implement the employer health payroll tax (7.5%), the household income-based premium (4.0% above an exemption), and the top-end surtaxes, each phased in with the enrollment waves.
This step changes 6 existing laws, programs, or institutions. See the list.