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Halbig, et al. v. Sebelius, et al.

Lawsuit Challenging IRS “Subsidy Expansion Rule” (Full Text Copy)

Lawsuit filed by a group of small business owners and individuals against the Internal Revenue Service over the agency’s “Subsidy Expansion Rule.” From the Blog of Legal Times: “Objecting to what they term an ‘Obamacare...more

"No State Income Tax" Constitutional Amendment to be Submitted to Tennessee Voters in November 2014

On April 8, 2013, the Tennessee House of Representatives passed Senate Joint Resolution 1 by a vote of 80-8, giving final approval to a proposed constitutional amendment to ban a state income tax in Tennessee on payroll and...more

Employer Tax Considerations for Supreme Court’s Pending DOMA Decision

High Court considers the constitutionality of DOMA, which may create tax-refund opportunities for employers and employees before April 15....more

Expanded Contraception Coverage Exemption for Religious Organizations Proposed by HHS and IRS

The U.S. Departments of Health and Human Services and Treasury have released proposed regulations, a fact sheet, and a press release on the Affordable Care Act contraceptives coverage under Women's Preventive Health Services...more

Health Care Reform Implementation Update - February 4, 2013

Several agency actions on the Affordable Care Act out of HHS and Treasury last week include proposed regulations detailing exemptions from the shared responsibility tax, such as an exemption for those who would qualify for...more

New York Publishes MTA Payroll Tax Protective Refund Claim Procedures

Refund claims for employers should be filed on or before November 2, 2012. On October 17, the New York State Department of Taxation and Finance (Department) published guidance regarding the procedures for taxpayers to...more

Time is Running Out! November 2 Deadline to Request MTA Payroll Tax Refunds

In a case with far-reaching implications—including the potential for refund claims to be filed by any employer that has paid the Metropolitan Commuter Transportation Mobility Tax (the MTA Payroll Tax or MCTMT)—a Nassau County...more

Time Is Running Out! November 2 Deadline To Request MTA Payroll Tax Refunds In Accordance With New Special Protective Refund Claim...

In a case with far-reaching implications—including the potential for refund claims to be filed by any employer that has paid the Metropolitan Commuter Transportation Mobility Tax (the MTA Payroll Tax or MCTMT)—a Nassau County...more

Potential Refund Claims: New York MTA Payroll Tax Held Unconstitutional

Taxpayers should act now to protect refund claims based on the New York Supreme Court's recent determination that the MTA Payroll Tax is unconstitutional. On August 22, the New York State Supreme Court held that the New...more

Q&A on the U.S. Supreme Court's Decision on Healthcare Reform

On June 28, 2012, the U.S. Supreme Court issued its long-awaited ruling on the constitutionality of President Obama's health care reform legislation. The decision resulted in numerous questions due to the complexity of the...more

The US Health Care Law: What’s Next for Stakeholders

In a widely publicized recent health care ruling, the Supreme Court largely upheld the Patient Protection and Affordable Care Act (ACA). The Court determined that the individual mandate is constitutional. However, the Court...more

Supreme Court's Health Care Reform Decision: Most Immediate Impact on Employers and Employer-Sponsored Plans

SUPREME COURT HAS UPHELD KEY PORTIONS OF LANDMARK HEALTH CARE REFORM LEGISLATION The United States Supreme Court issued a historic holding today, June 28, 2012. The Court has ruled that the Patient Protection and...more

Summary of Supreme Court Affordable Care Act Opinion

In a 5-4 decision issued today and authored by Chief Justice John Roberts, the United States Supreme Court has upheld the Affordable Care Act (ACA)’s individual mandate — the requirement that most individuals obtain health...more

McAfee & Taft EmployerLINC: Supreme Court Upholds Health Care Reform Law By Brandon Long

At approximately 9:15 a.m. Central time this morning, the U.S. Supreme Court issued its long-awaited decision on the Patient Protection and Affordable Care Act (the Act). In a 5-4 decision delivered by Chief Justice John...more

U.S. Supreme Court Rules that Affordable Care Act Is Constitutional

In its highly anticipated decision in National Federation of Independent Business et al. v. Sebelius, the U.S. Supreme Court ruled this morning that the “individual mandate” set forth in the Patient Protection and Affordable...more

What Are the Implications for Employers of the Supreme Court Decision Upholding the Patient Protection and Affordable Care Act?

Ending months of debate and uncertainty, on June 28, 2012, the U.S. Supreme Court upheld the Patient Protection and Affordable Care Act (the "Act") in a decision that surprised many who had expected all or a portion of the...more

Supreme Court Upholds Health Reform as a Constitutional Tax: What Individuals and Businesses Need to Know Going Forward

The Supreme Court issued its long-awaited ruling on the Patient Protection and Affordable Care Act (“PPACA,” commonly known as the health reform law). The Court, in a majority opinion written by Chief Justice John Roberts,...more

Supreme Court Upholds Health Care Reform Law

Executive Summary: Today, in a 5-4 decision, the U.S. Supreme Court upheld the individual mandate provision of the 2010 Patient Protection and Affordable Care Act (PPACA) as a valid tax, imposed within Congress' taxing...more

Supreme Court Upholds Affordable Care Act

As previously reported the United States Supreme Court upheld the Patient Protection and Affordable Care Act ("ACA") by a 5-4 vote with Justice Roberts joining Justices Ginsburg, Breyer, Sotomayor and Kagan in upholding the...more

Supreme Court Upholds Federal Health Care Reform Law

Today, the United States Supreme Court upheld the Patient Protection and Affordable Care Act. In a 5-4 decision authored by Chief Justice Roberts, the Court upheld the “individual mandate”— the requirement that everyone must...more

For Benefit Plan Sponsors, Supreme Court Decision on PPACA is a Whimper, Not a Bang

The long-anticipated decision by the U.S. Supreme Court (sometimes referred to in the press as the SCOTUS decision) regarding the constitutionality of the individual mandate portion of the Patient Protection and Affordable...more

For Corporations, a "Virtual Office" in New Jersey Can Lead to an Actual Tax

For out-of-state corporations that do business in New Jersey through the use of “virtual offices,” the recent decision by the Appellate Division of the Superior Court of New Jersey in Telebright Corporation, Inc. v. Director,...more

•Harris v. Quinn

Brief Of The CATO Institute, National Federation Of Independent Business, Small Business Legal Center, And Mackinac Center As...

Over the past decade, more than a dozen states have forced independent contractors who are paid through Medicaid to join public-sector unions. In 2003, Illinois unionized home healthcare workers and imbued the Service...more

IRS Proposed Premium Tax Credit Regulations Signal Direction of Future Guidance on Employer Pay-or-Play Penalties

The Internal Revenue Service has issued proposed regulations implementing health insurance premium tax credits. The proposed regulations clarify the eligibility criteria for health insurance premium tax credits. In addition...more

Compromise Agreements, Andy Coulson, and Confidentiality Clauses

Tom Watson (UK Member of Parliament for West Bromwich East) has recently written to Mr. Peter Wardle, the Chief Executive of the Electoral Standards Commission asking him to investigate potential breaches of the Political...more