John Sapp, VP of strategic development, noted the first real tax impact of the act will be felt starting on Jan. 1, 2014. "ACACalculators.com will help taxpayers determine eligibility for the Premium Tax Credit, estimate the amount of credit they can claim in 2014, and calculate the penalty that will be assessed for being uninsured. Employers can determine if they are required to provide insurance and calculate the penalty for not providing adequate coverage to employees," he noted in a prepared statement.