• Healthcare Reform Legislation Includes Codification of Economic Substance Doctrine
  • April 5, 2010 | Authors: Rebecca L. D. Gordon; Jonathan Hommer; Joseph G. Howe; James P. Joseph
  • Law Firm: Arnold & Porter LLP - Washington Office
  • On March 21, 2010, the US House of Representatives passed the Health Care and Education Reconciliation Act of 2010, HR 4872. Notably, the bill was not limited to healthcare reform, but also included amendments to the Internal Revenue Code in an effort to raise revenue to offset some of the costs of healthcare reform. Included among the tax provisions is language codifying the economic substance doctrine.