Calendar of Effective Dates of Health Care Reform Law Provisions   2010  · Small Employer Health Insurance Tax Credit (initial phase)  · Reinsurance program for age 55 or older retiree health coverage  · Dependent coverage to age 26 (for dependents not covered by another employer-sponsored plan)  · No lifetime caps on dollar value of health benefits  · No pre-existing condition exclusions for children  · No rescission unless fraud  · Increase in exclusion for employer-provided adoption assistance  · Subsidized coverage for pre-existing conditions through national high risk pool  · $250 rebates for Medicare beneficiaries who reach coverage gap in prescription drug coverage  · No cost sharing for proven preventive care services  · State can cover parents or childless adults up to 133 percent of poverty and receive federal matching contributions   2011  · Grants available for small business wellness programs  · CLASS program automatic enrollment and voluntary payroll withholding  · W-2 reporting of the value of employer-sponsored health insurance coverage  · Restrictions on using funds in health FSA, HRA, HSA or MSA for over-the-counter medicines  · 20% additional tax on HSA and MSA withdrawls not used for medical expenses  · Fee on branded prescription drug manufacturers and importers  · New simplified cafeteria plan for small businesses   2012  · Information reporting for payments to corporations   2013  · Automatic enrollment of employees in large employer plans  · Additional .9% Medicare tax on wages/self-employment income of high earners  · 3.8% Medicare surtax on investment income of higher income taxpayers  · $2,500 limit on annual health FSA contributions  · 10% floor on itemized medical expense deductions  · Elimination of business deduction for certain retiree prescription drug costs  · Limit on deductions for compensation paid to insurance company executives (for services performed after 2009)  · 2.3% excise tax on medical device sales  · Health plans must simplify administration to reduce paperwork and cost  · Creation of health care choice compacts between states to allow purchase of health plans across state lines   2014  · Individual health care minimum essential coverage mandate/penalties/subsidies  · Employer shared responsibility mandate/penalties (assessments)  · Individual and small business (SHOP) exchanges available  · Small Employer Health Insurance Tax Credit (second phase)  · Free Choice Vouchers start  · No annual limits on coverage in grandfathered individual and group plans  · Employee awards for wellness programs permitted  · Annual fee on health insurance providers (for net premiums written after 2012)  · Increases in required estimated tax payments for large corporations  · Limit for waiting periods not to exceed 90 days  · Limits on cost-sharing amounts for families with low and moderate incomes  · New rating rules require carriers to accept every individual that applies for coverage  · Insurers to pool risk of all individual enrollees in all plans inside and outside the exchanges, except grandfathered plans  · Incentives for insurers in the individual and group markets to accept all risks  · States to establish an American Health and Small Business Benefit Exchange   2017  · States can allow businesses with more than 100 employees to purchase coverage through SHOP Exchanges   2018  · 40% excise tax on high-cost health coverage provided by employers