1. Medical Expenses
Currently, taxpayers may deduct medical expenses if they itemize deductions and medical expenses are more than 7.5% of their adjusted gross income (AGI). Only expenses that are more than this 7.5% "floor" are deductible. Starting in 2013, the floor is raised to 10%.

2. Flexible spending arrangements
Contributions are made "pre-tax" to FSAs. Currently, there is no cap on health FSA contributions. Starting in 2013, the amount of money an employee may contribute to a health FSA will be capped at $2,500.
3. Medicare payroll tax
Starting in 2013, employees earning more than $200,000 ($250,000 for married taxpayers filing jointly) will pay 2.35%, an additional 0.9% Medicare tax.
4. Medicare tax on net investment income
Starting in 2013, a 3.8% tax will be imposed on net investment income of higher income individuals.
CLICK HERE to read the full article from H&R Block, and find more information about the Affordable Care Act Tax Provisions from IRS.gov
HERE.