035 marriage penalty
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There has been talk for years about the marriage penalty in the federal income tax setup. Two earners combined in one household and if the proper conditions exist, bam!
They put the IRS in charge of enforcing this debacle, do you think that they could do it in some way other than what they are used to doing? The IRS code is loaded with marriage penalty items, why do you thing the ACA would not be. After all, the IRS code was written by lawyers to hire lawyers. So who do you think wrote the ACA code? Certainly not a computer programmer. First off all, the whole ACA is not logical. Promises of saving money while increasing the supply of need without increasing the supply of those who will take care of those in need.
Already the IRS is in controversy as they have been targeting conservative groups and held up their tax approval statuses at key times prior to the last election. Who is to say that they will not be in a position to make a mess of the whole process just to justify more harassment of the American public.
No government rule or regulation should ever force anyone to hire a lawyer or accountant. In this case, money will be spent trying to do what it was trying to eliminate, spending medical money on non-medical issues!