Task 1.12.5 of 6
Phase-in schedules: employer tax 40/60/80/100% of the full rate in Years 1–4; household premium 25/50/75/100%.
Who does it
IRS
When
Years 1–4
Trade-off
Phasing taxes in with coverage avoids charging people before they're covered but requires temporary borrowing.
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.