<Tr> <Th> "Cadillac" tax </Th> <Td> Cadillac tax on high - cost employer plans implemented in 2020 </Td> <Td> Cadillac tax on high - cost employer plans implemented in 2025 </Td> <Td_colspan="2"> Cadillac tax on high - cost employer plans implemented in 2026 </Td> <Td> Cadillac tax on high - cost employer plans implemented in 2023 </Td> <Td> </Td> </Tr> <Tr> <Th> Other taxes </Th> <Td> 3.8% tax on investment income 0.9% tax on individuals with an income higher than $200,000 or families with an income higher than $250,000 <P> Fee on health insurance providers firms based on plans </P> <P> 2.3% tax on medical devices </P> </Td> <Td_colspan="3"> Repeal of all four taxes </Td> <Td> 3% tax on investment income for companies that don't buy or hire american 0.7% tax on individuals and families with incomes higher than $275,000 </Td> <Td> Moratorium on the medical device tax extended from December 31, 2017 to December 31, 2020 </Td> </Tr> <P> Fee on health insurance providers firms based on plans </P> <P> 2.3% tax on medical devices </P>

Key points of the american health care act