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See also: "Provisions of the Patient Protection and Affordable Care Act

The Health Care and Education Reconciliation Act is divided into two titles, one addressing health care reform and the other addressing student loan reform.

Amending the Senate's Healthcare Bill[edit]

The Reconciliation bill made several changes to the "Patient Protection and Affordable Care Act that was signed into law 7 days earlier on March 23, 2010. These changes include the following,[18]

Student loan reform[edit]

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Title II of the reconciliation bill deals with student loan reform. The language is very similar to the "Student Aid and Fiscal Responsibility Act that passed the House in 2009; but with some slight variation.[21] The reform package included,[22]

Tax avoidance[edit]

The law codified the "economic substance" rule of "Gregory v. Helvering from 1935, which allows the IRS to invalidate "tax avoidance transactions in certain situations.[25]

Deficit effect[edit]

The "Congressional Budget Office's last estimate predicted that if both bills were passed into law in 2010, the net reduction in "federal deficits would be $143 billion over the 2010–2019 period as a result of the proposed changes in direct spending and revenues. That figure comprises $124 billion in net reductions deriving from the health care and revenue provisions and $19 billion in net reductions deriving from the education provisions.[26] The health care and revenue provisions consist in part of several new taxes, fees on health-related industries, and cuts in government spending on healthcare programs like "Medicare Advantage.[27]

See also[edit]


  1. ^ Pub.L. 111–152, 124 "Stat. 1029, codified as amended at scattered sections of the Internal Revenue Code and in 42 U.S.C., 19 U.S.C., and 20 U.S.C.
  2. ^ Obama signs higher-education measure into law William Branigin The Washington Post March 30, 2010.
  3. ^ "Obama To Sign Health Care Reconciliation Bill". March 2010. 
  4. ^ Gay, Sheryl (March 17, 2010). "Health Vote Caps a Journey Back From the Brink". The New York Times. Retrieved March 21, 2010. 
  5. ^ "Concurrent Resolution on the Budget for Fiscal Year 2010 - S.CON.RES.13". 
  6. ^ a b Klein, Philip (2010-03-15). "The Health Care "Shell" Game Begins". The American Spectator. Retrieved 7 April 2010. 
  7. ^ HR443P1.PS
  8. ^ HR443P2.PS
  9. ^
  10. ^ a b Brown, Carrie Budoff. "Loan bill could give Obama twin win". Retrieved 21 January 2011. 
  11. ^ "COMMITTEE ON RULES - Senate Amendments to H.R. 3590 Patient Protection and Affordable Care Act H.R. 4872 Reconciliation Act of 2010". Retrieved March 21, 2010. 
  12. ^ Roll call vote 167, via
  13. ^ Health Care Fix-It Bill Headed for Revote 25 March 2010
  14. ^
  15. ^
  16. ^ Roll call vote 105, via
  17. ^ Roll call vote 194, via
  18. ^ Reconciliation bill posted. Live Pulse. March 2010
  19. ^ a b c d e f Hossain, Farhana (March 19, 2010). "Proposed Changes in the Final Health Care Bill". The New York Times. 
  20. ^ "Policies to Improve Affordability and Accountability". The White House. February 22, 2010. 
  21. ^ Text of H.R.4872 as Reported in House: Health Care and Education Affordability Reconciliation Act of 2010 - U.S OpenCongress
  22. ^ a b c
  23. ^ a b "What would change if student lending legislation passes". The Washington Post. March 26, 2010. 
  24. ^ Big Changes Coming to Student Loans - US News and World Report 24 March 2010
  25. ^ Rose CA. Tax Lawyer’s Dilemma: Recent Developments Heighten Tax Lawyer Responsibilities and Liabilities. Columbia Business Law Review. Volume 2011, Issue 1.
  26. ^ "Cost Estimate for Pending Health Care Legislation". CBO Director's Blog. n.d. Retrieved March 21, 2010. 
  27. ^ "Health care reform bill 101: Who will pay for reform?". Christian Science Monitor. 22 March 2010. Retrieved 22 March 2010. 

External links[edit]

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