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The Affordable Care Act created an annual fee on certain health insurance providers beginning in 2014. On Nov. 26, 2013, the Treasury Department and IRS issued final regulations on this annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.
Medicare Provisions in the Balanced Budget Act of 1997 (BBA 97, P.L. 105-33) Congressional Research Service 1 Introduction: Overview of Medicare Coverage Medicare is the nationâs health insurance program for the elderly and disabled. It is a non-means tested program; there are no income or assets tests for coverage.edicare Provisions in the Balanced Budget Act of 1997 (BBA 97, P.L. 105-33) Congressional Research Service 5 Issues Medicare is the second largest social welfare program in the federal budget, exceeded only by the Social Security program.