Penalty taxes critical for Affordable Care Act survival

04/8/2013 | TheFiscalTimes.com

The implementation of the Affordable Care Act in 2014 will introduce penalty taxes on noncompliant individuals and businesses, resulting in health care decisions based on the financial impact of insurance costs versus penalty rates. "The unintended consequence is a shift in employment -- not just with our members -- toward part-time. Businesses that have to manage their costs are going to have to look at that option," said Judith Thorman, IFA senior vice president for government relations and public policy.

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