Collecting America's Newest Tax

Elizabeth Dwoskin

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Collecting America's Newest Tax

机译：征收美国最新税款

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Beginning in 2014 every American will have to carry health insurance or pay a penalty. That much the Supreme Court's June 28 decision on the Affordable Care Act made perfectly clear. What the justices' ruling didn't resolve: how the individual mandate will be enforced. That task, along with dozens of others, now falls to the IRS. Over the next year and a half, the agency has to figure out a way to flag the tax returns of the 3 million people expected to skip insurance. It has to come up with a system for doling out annual subsidies to 18 million people who make roughly $45,000 or less, and another mechanism to deliver yearly tax credits to small businesses-all the while making sure nobody games the system.

机译：从2014年开始，每个美国人都必须携带健康保险或支付罚款。最高法院在6月28日就《平价医疗法案》做出的裁决就非常清楚了。大法官的裁定没有解决：如何执行个人任务。现在，这项任务以及其他数十项任务都由美国国税局承担。在接下来的一年半中，该机构必须找出一种方法来标记预计将不参加保险的300万人的纳税申报表。它必须提出一种系统，向年收入约45,000美元或以下的1800万人发放年度补贴，以及另一种向小型企业提供年度税收抵免的机制，同时确保没有人使用该系统。

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《Bloomberg business week》 |2012年第4287期|p.28|共1页
作者
Elizabeth Dwoskin;
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Collecting America's Newest Tax

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