One of the lesser-known consequences of the ACA not being repealed is its excise tax that goes into effect today. Starting this month a 10% excise tax is being applied to all health insurance premiums. If you are over 62.5 years of age and do not use health care services during a covered month, formerly you were going to be able to opt out of this excise tax, but now instead you can apply for the "Healthy Retiree" credit by filing the appropriate form each month with the IRS. This is all part of the Act Protecting Retired Individuals Lives, Formerly Opt Out Law. The credit form is now available at the IRS web site.