Health Policy and the American Taxpayer Relief Act Legislation by Extension

摘要

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (ATRA) against the backdrop of the proverbial "fiscal cliff." The product of a last-minute scramble, ATRA extended income and capital gain tax rates for all but the top earners and extended the federal unemployment benefits. In addition, however, Title VI of ATRA (Medicare and Other Health Extensions) enacted 29 health policy provisions dominated by the year-long extension of the current Medicare physician fee schedule.