Effective March 30, 2010, The Patient Protection and Affordable Care Act of 2010, together with the Health Care and Education Tax Credits Reconciliation Act of 2010 (collectively, the “Act”), amend Section 105(b) of the Internal Revenue Code to provide that medical reimbursements made to an employee are not taxable with respect to any child of the taxpayer through the end of the taxable year in which the child turns 26. The purpose of this alert is to inform employers, particularly Massachusetts employers, of the immediate effects of this provision on taxation of health coverage provided to children of employees.