New York (CNNMoney) - The Affordable Care Act adds or amends more than 40 provisions of the U.S. tax code.
For the IRS, of course, that means more work.
For individuals and businesses, Obamacare means both new taxes and new tax breaks.
A bunch are intended strictly to raise revenue - for instance, a new tax on medical device makers. But others are designed to encourage certain behaviors, such as the mandate that individuals buy insurance or pay a penalty.