The IRS has a new website that provides information on the Affordable Care Act (www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions).  The site explains tax benefits and responsibilities for individuals, employers, and other organizations.  In addition, it provides information about tax provisions that are in effect now and those that will go into effect in 2014 and beyond.  Topics include premium tax credits for individuals, new benefits and responsibilities for employers, and tax provisions for insurers, tax-exempt organizations, and other types of businesses.