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Associated Press
IMAGE DISTRIBUTED FOR THE TAX INSTITUTE AT H&R BLOCK - Jeremy Stohs, speaking on behalf of The Tax Institute at H&R Block, delivers opening remarks during an event on the tax implications of health care reform on Thursday, March 21, 2013 in Sacramento, Calif. The event is part of a multi-city engagement tour hosted by The Tax Institute at H&R Block and Bloomberg Government examining the effects of the Affordable Care Act on consumers, small businesses and the uninsured. (John Decker / AP Images for The Tax Institute at H&R Block)

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