Health Care Reform’s Tax Effects 

The sweeping health care legislation signed into law in March (PL 111-148 and PL 111-152) included tax provisions that will impact the apartment industry, including an increase in Medicare payroll taxes, employer fines for failing to provide health insurance and a tax credit for small businesses to provide coverage to employees, among other things.

NAA/NMHC have prepared a summary of tax law changes due to health care reform, available at www.naahq.org/governmentaffairs.

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