Overview

The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare. It imposes healthcare-related requirements on health plans, health insurers and employers.

Eligible small employers may receive tax credits for providing health insurance coverage to their employees, and large employers may find themselves subject to tax penalties for failing to provide such employee coverage. This course will review the principal  coverage provisions of the law and will examine its tax impact on employers.

CPE Acceptance

 

CPE Course For:

CPAs in most states (chart)
Other Professionals (chart)
 AFSP
 EA
 Tax Preparer

Not sure?  Contact us!

Online Course Materials

This is a fully online materials course that does NOT require the separate purchase of a book.

How will I access the materials?

Once you login to your course, click on the materials link to access the PDF materials and

  • Read online
  • Download to your computer
  • Print out

Details

FunCPE Course #: PWX1321
Materials: Online materials
Format: Interactive self-study
Subject: Federal Tax
Exam questions:  Final-15 multiple choice
Document length:  53 pages
Passing score: 70% | Unlimited retakes
Prerequisites: None
Advance prep: None
Course level: Overview
Last reviewed/updated: 01/01/21
Expiration: One year from enrollment

Learning objectives

Upon completion of this course, you should be able to:

  • List the principal coverage provisions of the PPACA;
  • Recognize the shared responsibility requirements for applicable employers with respect to employee health coverage;
  • Compute the potential tax penalties that may be imposed under the PPACA for an employer’s failure to meet he applicable shared responsibility requirements; and
  • Calculate the tax credits for which a small employer may be eligible for providing employee health insurance coverage.