[Effects] This report describes the insurance coverage provisions of the ACA and CBO and JCT’s current estimates of the budgetary effects of those provisions. That discussion is followed by an explanation of how and why those estimates differ from the interim estimates in CBO’s February 2014 baseline. The report concludes with a discussion of the ways in which current estimates of the ACA’s coverage provisions differ from those made when the law was enacted in March 2010.