The Patient Protection and Affordable Care Act and its companion legislation makes numerous changes to the Internal Revenue Code, some more widely understood than others. The legislation includes new taxes such as a "surtax" on net investment income and imposes an excise taxes on medical devices and certain forms of "executive" health insurance coverage. The legislation contains incentives for employers to offer employees health insurance and limitations on the use of HSA funds for prescription medication (except insulin). Read the full article for a concise summary of the Act's other major provisions.