Health-Related Revenue Provisions: Changes Made by the Reconciliation Act of 2010 to Senate-Passed H.R. 3590

Janemarie Mulvey
Specialist in Aging Policy

This report summarizes the health-related revenue provisions in the Reconciliation Act of 2010, introduced in the nature of a substitute to H.R. 4872. The bill amends provisions in H.R. 3590, the Patient Protection and Affordable Care Act, passed by the Senate on December 24, 2009. 

Title 1, Subtitle E of H.R. 4872 includes amendments to the revenue provisions in H.R. 3590. This report identifies the changes made by H.R. 4872 to the health-related revenue provisions in H.R. 3590. Specifically, the report discusses the amendments to the revenue provisions related to changes in the thresholds, health plans included, and implementation date for the 40% excise tax on high-cost health insurance plans. The Reconciliation Act also includes provisions to add a 3.8% Medicare tax on net investment income, and converts the fee on medical device manufacturers to an excise tax based on sales revenue. H.R. 4872 would also delay implementation dates for a number of revenue provisions in H.R. 3590 including implementation of the flexible spending account limitations, and provisions to eliminate the deduction for expenses allocable to the Medicare Part D subsidy.


Date of Report: March 19, 2010
Number of Pages: 12
Order Number: R41128
Price: $19.95

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