Close to three years ago, Congress enacted legislation that overhauls the U.S. health care system and at the same times affects nearly all taxpayers, many employers, and many elements of the health care industry. The sweeping new health reform law embodied in this legislation pays for its cost through tax increases in a number of ways The American Taxpayer Relief Act of 2012 similarly affects many taxpayers with numerous changes in the tax law which either increase or decrease a taxpayers burden depending on income levels.