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Affordable Care Act
The Affordable Care Act, also known as Obamacare, is a comprehensive health care reform law enacted in March 2010 with the goals of providing more Americans with access to affordable health insurance, improving the quality of health care, and reducing health care spending in the U.S.
Health Care Insurance
A type of insurance coverage that pays for medical and surgical expenses incurred by the insured, often offered through employers or purchased individually.
Circular 230
Regulations promulgated by the U.S. Treasury Department governing tax professionals' practice before the IRS.
Primary Tax Authority
The most authoritative sources of tax law, including statutes, regulations, and court decisions, which are used to find the legal basis for tax positions.
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