Date of Defense


Date of Graduation




First Advisor

Kathleen Sinning

Second Advisor

Jerry Kreuze

Third Advisor

Miriam Coleman


This paper examines how the Affordable Care Act, passed into law in 2010, will affect individuals and businesses in regards to taxes. There are many different tax implications resulting from the Affordable Care Act. For individuals, these include the premium assistance credit, the net investment income tax, the increase in the medical expenses deduction threshold, the additional hospital insurance for high-income tax payers, and the individual mandate. For small businesses, these include the small business tax credit, the excise tax, and the new SIMPLE cafeteria plans which are now available. After discussing these new taxes and tax credits, several cases are presented to show how these changes will affect the individual and small business. As shown in these examples, individuals with low income and small businesses will be benefited, while high-income individuals pay more tax. However, there are many other considerations that will affect whether an individual or small business will be helped or harmed.

Access Setting

Honors Thesis-Open Access

Included in

Accounting Commons