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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.
1 This UPDATED (June, 2014) document describes many provisions of the Affordable Care Act (ACA) and how they affect nurses and nursing practice. 2  It includes explanations about how ANA has advocated for implementation of the ACA and the opportunities the ACA offers for nurses in education and practice.