• With Democrats taking control of the U.S. House of Representatives, tax provisions affecting tribal governments and their members are once again on the table for discussion.
• This notice provides an overview of seven...more
2/5/2019
/ Affordable Care Act ,
Deferred Compensation ,
Estate Planning ,
General Welfare Exclusion ,
Health Insurance ,
Income Taxes ,
Indian Gaming ,
Indian Tribal Trusts ,
Internal Revenue Code (IRC) ,
IRS ,
Minors ,
Native American Issues ,
Non-Taxable Income ,
Opportunity Zones ,
Savings Plans ,
Social Security ,
Tax Audits ,
Tax Benefits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Planning ,
Tax Reform ,
Taxable Distributions ,
Tribal Governments
• President Donald Trump on Dec. 22, 2017, signed the Tax Cuts and Jobs Act, the first major overhaul of the U.S. tax system in over 30 years.
• Although few of the enacted provisions are specific to Indian Country, several...more
2/26/2018
/ Affordable Care Act ,
General Welfare Exclusion ,
Grantor Trusts ,
Health Insurance ,
Homeowners ,
Income Taxes ,
Indian Gaming ,
Indian Health Service (IHS) ,
Indian Tribal Trusts ,
Internal Revenue Code (IRC) ,
IRS ,
Minors ,
Native American Issues ,
Property Tax ,
Restructuring ,
Safe Harbors ,
SALT ,
State Taxes ,
Tax Audits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Incentives ,
Tax Rates ,
Tax Reform ,
Taxable Distributions ,
Tribal Governments ,
Tribal Lands ,
Trump Administration
Below is a summary of recent U.S. Senate action on healthcare legislation and our outlook regarding coming issues and possible actions. Holland & Knight's Healthcare & Life Sciences Team will follow up as developments...more
8/3/2017
/ Affordable Care Act ,
Cost-Sharing ,
Disproportionate Share Adjustments ,
DSH ,
Health Insurance ,
Health Insurance Exchanges ,
Healthcare Reform ,
HELP ,
Individual Mandate ,
Legislative Agendas ,
Medicaid ,
Repeal ,
Trump Administration ,
Waivers
The U.S. Senate Republicans on July 13, 2017, released an updated discussion draft of the Better Care Reconciliation Act of 2017 (BCRA), its bill to repeal and replace the Affordable Care Act (ACA). As we have outlined in a...more
7/14/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Cadillac Tax ,
Employer Group Health Plans ,
Employer Mandates ,
Essential Health Benefits ,
Flexible Spending Accounts ,
Health Care Providers ,
Health Insurance ,
Health Savings Accounts ,
Internal Revenue Code (IRC) ,
Medicare ,
Medicare Part D ,
Penalties ,
Proposed Legislation ,
Remuneration ,
Repeal ,
Small Business ,
Surtax ,
Tax Credits
U.S. Senate Republicans on June 22, 2017, released a discussion draft of the Better Care Reconciliation Act of 2017 (BCRA), its bill to repeal and replace the Affordable Care Act (ACA). The BCRA follows on the heels of the...more
6/27/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Cadillac Tax ,
Corporate Counsel ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Employer Mandates ,
Essential Health Benefits ,
Executive Compensation ,
Flexible Savings Accounts (FSAs) ,
HDHP ,
Health Insurance ,
Health Savings Accounts ,
Individual Mandate ,
Legislative Agendas ,
Medicare Part D ,
Medicare Taxes ,
Proposed Legislation ,
Remuneration ,
Repeal ,
Small Business ,
Surtax ,
Tax Credits
The U.S. House of Representatives narrowly passed H.R. 1628, the American Health Care Act (AHCA), by a vote of 217-213 on May 4, 2017, with all Democrats and 20 Republicans opposing the bill. The legislation traversed a...more
5/12/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Employer Mandates ,
Essential Health Benefits ,
Federal Funding ,
Health Insurance ,
Medicaid ,
Medicaid Expansion ,
Planned Parenthood ,
Preexisting Conditions ,
Repeal ,
State Health Insurance Exchanges ,
Tax Credits ,
Trump Administration
Holland & Knight originally issued this alert in March 2017 regarding the American Health Care Act (AHCA) as it stood on that date. This client alert provides an update on the AHCA as passed by the U.S. House of...more
5/12/2017
/ Affordable Care Act ,
American Health Care Act (AHCA) ,
Cadillac Tax ,
Employer Group Health Plans ,
Employer Mandates ,
Essential Health Benefits ,
Flexible Spending Accounts ,
Health Insurance ,
Health Savings Accounts ,
Internal Revenue Code (IRC) ,
Medicare ,
Premium Subsidies ,
Proposed Legislation ,
Remuneration ,
Repeal ,
Trump Administration
The House Committee on Ways and Means and the House Energy and Commerce Committee released proposed legislation on March 6, 2017, to partially repeal and replace parts of the Affordable Care Act (ACA), which was signed into...more
3/9/2017
/ Affordable Care Act ,
Business Tax Credits ,
Cadillac Tax ,
Employee Benefits ,
Employer Mandates ,
Flexible Spending Accounts ,
Health Insurance ,
Health Savings Accounts ,
Healthcare Reform ,
Medicare ,
Medicare Part D ,
Remuneration ,
Repeal ,
Trump Administration
Congressional Republican leaders have indicated that they will approach the repeal and replacement of the Affordable Care Act in three steps: 1) repeal and replace through the so-called "budget reconciliation" process; 2)...more
3/9/2017
/ Affordable Care Act ,
Employer Mandates ,
Health Insurance ,
Health Savings Accounts ,
Healthcare Reform ,
Individual Mandate ,
Medicaid ,
Proposed Legislation ,
Repeal ,
Tax Credits ,
Trump Administration
The 21st Century Cures Act (Cures) signed by President Barack Obama on Dec. 13, 2016, contains a smorgasbord of health-related provisions, from reforming federal mental health policies to increasing funding for medical...more
Holland & Knight issued an alert in May 2016 regarding litigation by the U.S. House of Representatives against the Obama Administration and the decision of the U.S. District Court for the District of Columbia enjoining any...more
With the advent of a Republican-controlled White House and Congress, many who work in Washington, D.C., on behalf of Indian tribes may be tempted to adopt a defensive posture. But while it always is important to defend tribal...more
11/21/2016
/ Affordable Care Act ,
Bonds ,
E-Commerce ,
Employee Benefits ,
Excise Tax ,
Health Insurance ,
Internal Revenue Code (IRC) ,
Internet Retailers ,
LIHTC ,
Low-Income Issues ,
Medicaid ,
Native American Issues ,
NDAA ,
NLRA ,
NLRB ,
Pensions ,
Proposed Legislation ,
Sovereign Immunity ,
Tax Deductions ,
Tax Reform ,
Tribal Governments ,
Trump Administration
Yet another challenge is being brought against the Affordable Care Act (ACA), this time regarding the ACA's risk corridor program. The first of several lawsuits over this program was filed in February 2016 by an Oregon health...more
The Affordable Care Act (ACA) established Health Insurance Marketplaces (also called Exchanges) where individuals can shop and enroll in health coverage. Individuals who meet certain criteria are eligible for premium...more
The Affordable Care Act (ACA) has withstood several constitutional challenges. Most well-remembered perhaps, is when, in 2012, the U.S. Supreme Court upheld the individual mandate, which requires individuals to have health...more
Applicable large employers have new reporting requirements under the Affordable Care Act (ACA). Whether an employer is an applicable large employer is determined each calendar year by looking at the employer's workforce...more