title: Federal tax developments affecting health care organizations--Part 1: New legislation.
abstract: Health care providers face numerous federal tax law changes in 1997 through legislation, agency rulings, and court decisions. The author provides an overview of these changes. The first part of this two-part series discusses the legislation enacted in 1996 that will affect health care today.
authors.forename: E
authors.initials: E
authors.lastname: Ing
mesh_terms: D017047:Cost Sharing / Q000331:legislation & jurisprudence; D003669:Deductibles and Coinsurance; D005382:Financing, Personal / Q000331:legislation & jurisprudence; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007348:Insurance, Health / Q000331:legislation & jurisprudence*; D007353:Insurance, Long-Term Care / Q000191:economics / Q000331:legislation & jurisprudence; D008329:Managed Care Programs / Q000191:economics / Q000331:legislation & jurisprudence; D014481:United States