Affordable Care Act - Individual Rights and Responsibilities

The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare.

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

By changing many of the rules traditionally applicable to health insurance and
imposing healthcare-related requirements on virtually every individual, the Patient Protection and
Affordable Care Act (PPACA) is likely to affect virtually every person in the United States in some way.

The law imposes various tax increases in order to generate revenue and uses a carrot and stick approach
to ensure compliance with its provisions by offering tax credits for compliance and imposing tax penalties
for non-compliance. This course will review the principal provisions of the law affecting individuals and
will consider the:

  • Coverage-related provisions of the PPACA addressing
    • Plan grandfathering pursuant to which health coverage in force at the time of the law's passage
      may be continued
    • The prohibition of pre-existing condition exclusions
    • The proscription of lifetime and annual benefit limits
    • The limitation of health coverage rescissions
    • The requirement for certain patient protections
    • The general requirement for universal health care coverage
    • The requirement that plans covering children extend child coverage until age 26
  • Various personal income tax changes affecting taxpayers
  • Tax credits and tax penalties authorized under the law to help enforce the requirement that individuals
    maintain minimum essential coverage
Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
CPE Facts
NASBA 2 Self-Study Taxes N/A 103137
CTEC 2 Self-Study Federal Tax Law 3038-CE-0180 3038
IRS 2 Self-Study Federal Tax Law FQTGU-T-00241-18-S FQTGU
Texas State Board of Accountancy 2 Self-Study Taxes 100218 002921
Pennsylvania State Board of Public Accountancy 1 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.



Drake Software is an IRS-qualified sponsor of continuing professional education.


Drake Software is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website,


Drake Software has been approved by the California Tax Education Council to offer Affordable Care Act - Individual Rights & Responsibilities, 3038-CE-0180, which provides 2 hours of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, at (877) 850-2832, or at


Drake Software is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Course Policies

Send cancellation requests to Requests must be made within 30 days of purchasing the course. To be granted a full refund, you must not have completed and earned continuing education for the course. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns or complaints regarding courses, contact the DrakeCPE support team at

Other Details
Last Revision March 2017
Course Expiration The CPE portion of this course expires one year from date of purchase