The so-called "Cadillac tax" will be one of the last major pieces of the Affordable Care Act to alter the U.S. health-care system, and the state of Ohio, city of Columbus and Columbus City Schools are among the public employers more likely to feel its impact. The excise tax does not take effect until 2018, but it is already on the minds of government officials. For example, the tax is expected to cost New York City $22 million in 2018 — and potentially $549 million by 2022, The New York Times reported. The tax applies to what the government considers "high-cost" employer health benefits — more than $10,200 annually for individual plans and $27,500 for family plans.