Healthcare Reform: The Affordable Care Act Tax Provisions examines the a) coverage-related provisions of the PPACA addressing plan grandfathering, the prohibition of pre-existing condition exclusions, the proscription of lifetime and annual benefit limits, the limitation of health coverage rescissions, the requirement for certain patient protections and the general requirement for universal health care coverage, b) the tax credits available to small businesses to encourage them to sponsor employee health plans, c) the shared responsibility for certain large employers to provide employee health coverage and the tax penalties imposed for noncompliance, d) the various personal income tax changes affecting taxpayers and e) the tax credits and tax penalties authorized to help enforce the PPACA requirement that individuals maintain minimum essential coverage.