A raft of new federal and local laws ring in the new year, governing a span of topics from health care and finance to texting, guns and smoking.

Among the most far-reaching pieces of legislation is the new federal health-care law which this year includes new taxes on drug makers, as well as lower prescription-drug costs for many seniors and restrictions on tax-free medical spending. The provisions come amid heated debate, with many lawmakers saying they hope to overturn the health-care law.

Another...