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Tax Provisions for the Affordable Care Act
This lesson covers the tax provisions of the Affordable Care Act (ACA). You will learn how to determine if taxpayers are eligible to receive the premium tax credit (PTC).
For the 2019 tax year, the individual Shared Responsibility Payment (SRP) is reduced to zero. Taxpayers who do not have health insurance coverage during 2019 or later do not require an exemption to avoid the SRP.
Click the Skills Workout button to learn more about The Affordable Care Act.
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