Assertion: percent excise tax | /r/HasProperty | applied to the amount
Facets:
Source sentences:
text: The ACA mandates that if the total cost of employer-sponsored health insurance coverage for an employee exceeds $10,200 for one person, or $27,500 for a family, this invokes a non-deductible 40 percent excise tax is applied to the amount that exceeds the allowed tax threshold.