The law raises revenue by imposing tax penalties on people who don’t have health insurance ($43 billion by 2025) and employers that don’t offer coverage to their workers ($167 billion), among other things.
High-income taxpayers also help pay for Obamacare. The health law requires workers to pay a tax equal to 0.9% of their wages over $200,000 if single or $250,000 if married filing jointly to finance Medicare’s hospital insurance. It also imposes a 3.8% surtax on various forms of investment income for taxpayers whose modified adjusted gross income is over $200,000 if single or $250,000 if married filing jointly. Those provisions will account for $346 billion in revenues by 2025, according to the CBO.
https://money.com/collection-post/how-is-obamacare-paid-for/