On March 26, 2021, in Announcement 2021-7, the IRS notified taxpayers that amounts paid for personal protective equipment, such as masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread...more
On April 30, 2020 the IRS issued Notice 2020-32 which concluded that no deduction is allowed under the Internal Revenue Code (“Code”), for an expense that is otherwise deductible if the payment of the expense results in...more
On April 30, 2020 the IRS issued Notice 2020-32 which clarifies that no deduction is allowed under the Internal Revenue Code (“Code”), for an expense that is otherwise deductible if the payment of the expense results in...more
On March 30, 2020 the IRS announced that it will automatically begin distributing economic impact payments in the next three weeks. This alert outlines important information regarding the stimulus payments; please share the...more
Under the Families First Coronavirus Response Act (“FFCRA”), signed by President Trump on March 18, 2020, employers with less than 500 employees (“Eligible Employers”) are generally required to provide up to 80 hours of paid...more
In Grecian Magnesite Mining, Industrial & Shipping Co., SA, v. Commissioner of Internal Revenue (filed on July 13, 2017), the United States Tax Court overturned Revenue Ruling 91-32 (which had been relied on since 1991) and...more
In Private Letter Ruling 201722002 (published June 2, 2017), the Internal Revenue Service (IRS) granted the taxpayer, a group of corporations that were acquired pursuant to a plan and agreement of merger and became wholly...more
ALERT: Technical Noncompliance with HIPAA Can Lead to Big Penalties-
As discussed in prior client alerts, the Office of Civil Rights (OCR), the agency charged with HIPAA enforcement, has increased HIPAA compliance...more
2/23/2017
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Health Insurance Portability and Accountability Act (HIPAA) ,
IRS ,
Laboratory Developed Tests ,
Mobile Medical Applications ,
OCR ,
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Smartphones ,
Trump Administration
The Internal Revenue Service (IRS) has released Proposed Regulations under Section 1101 of the Bipartisan Budget Act of 2015 (BBA), which provide that for tax years beginning after December 31, 2017, all entities taxable as...more
Under federal income tax law, the tax-exempt status of a bond is jeopardized if the proceeds of the bond are used for a private business use. Because hospital facilities are often financed with tax-exempt bonds, hospital...more
ALERT: Immediate Action Required by Health Care Providers to Comply With Section 1557 of the Affordable Care Act by October 16, 2016 -
The U.S. Department of Health and Human Services (“HHS”) Office of Civil Rights...more
10/13/2016
/ Affordable Care Act ,
Centers for Medicare & Medicaid Services (CMS) ,
Department of Health and Human Services (HHS) ,
Final Rules ,
Home Health Care ,
Home Healthcare Workers ,
Independent Contractors ,
IRS ,
Mobile Medical Applications ,
Non-Discrimination Rules ,
OCR ,
Payroll Taxes ,
Physicians ,
Quality Payment Program (QPP) ,
Section 1557 ,
Telehealth ,
Value-Based Care