Disclaimer:  This tool shows estimated Patient Protection and Affordable Care Act federal taxes and fees and estimated state taxes and fees.The Tax and fee estimates are subject to change at any time and the tool is not specifically tailored to your health benefit plan.The tool should not be used to make decisions regarding health plan benefit design. Blue Cross Blue Shield of Michigan and Blue Care Network do not provide legal or tax advice and this information is meant to be educational. Any tax information provided by this estimator is not intended to be used and cannot be used to avoid penalties under the Internal Revenue Code.