Numerous changes to the tax law that affect individual taxpayers were made by the health care legislation that was enacted in March 2010, including the provision of a refundable credit that eligible taxpayers can use to help purchase health insurance and new taxes on the wage or self-employment income and the net investment income of high-income taxpayers. The IRS reduced the business mileage allowance amounts for 2010 from 55¢ to 50¢ per mile and the medical mileage allowance from 24¢ to 16.5¢ per mile. A new safe-harbor method of reporting provides relief from gain recognition for certain taxpayers who are unable to complete a deferred like-kind exchange due to a default by a qualified intermediary. The Tax Court held that regulations imposing a two-year time limit for filing a claim for equitable innocent spouse relief were invalid in the Lantz case, but the decision was reversed on appeal by the Seventh Circuit, However, the Tax Court again held the regulations were invalid in the Hall case.