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The Patient Protection and Affordable Care Act (Obamacare) represents a major overhaul of the current healthcare system in the United States. The main goal of the law is to provide affordable quality health insurance to all Americans and to reduce health care costs. To fund the new healthcare program, Obamacare includes new taxes and tax credits that affect both businesses and individuals. Many of the new tax-related provisions took effect on January 1, 2014, while others are being phased in over time.