Here is a brief rundown of what the new ACA tax will mean to you. First of all, the majority of taxes won't be paid by middle class familiies. Most of the estimated $800 million will be paid by those earning over $200,000 and employers. The burden on this group is likely going to be a reason for reticence to hire new employees. However, the new tax breaks for small businesses, coming a few weeks after ACA was upheld is supposedly some sort of countermeasure to blunt the very real impact of this tax. Those who are sub-$200,000 in annual income will pay very little in taxes, and those who make less than $27,000 or don't file a tax return will be exempt from the penalties of not having health insurance. So overall the only people that will actually feel the tax are the employers and rich people that have become the new national villians.