A) The federal government will charge all participants of health insurance exchanges 3.8%.
B) Firms with at least 50 employees must pay an annual fine of up to $750 per employee regardless of coverage.
C) A tax rate of 3.8 percent will be assessed on nearly all earnings above $200,000 per year for
individuals and above $250,000 per year for married couples.
D) Nearly all U.S. residents will pay a fine of up to $750 per year for an individual (up to $2,250 per year for a family) regardless of coverage.