News & Analysis as of September 20, 2024

Patient Protection and Affordable Care Act (PPACA) › Tax Exemptions

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The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +

Hospitals and Community Benefit: Senators See a Shortfall

Rivkin Radler LLP on 10/27/2023

For many weeks, we’ve been hearing about the IRS’s plans to use the funding provided under the Inflation Reduction Act[i] to increase and expand its compliance and enforcement efforts with respect to the wealthy, high-income...more

Senator's Letter Focuses on Nonprofit Hospitals' Tax-Exempt Status and Price Transparency

King & Spalding on 12/17/2020

Last week, Iowa Senator Chuck Grassley wrote a letter to the United States Senate Committee on Finance (the Letter) concentrating on nonprofit hospitals’ debt collection and financial assistance practices and price...more

What Every Employer Needs To Know About The Tax Reform Law

Fisher Phillips on 3/12/2018

Late last year, Congress passed the Tax Cuts and Jobs Act (the “Act”) and it was quickly signed by the President. The Act seeks to reform the current tax system and contains numerous provisions that may be significant to...more

Nonprofit Hospitals Should Ensure Compliance with Section 501(r)

Holland & Knight LLP on 2/9/2018

The Affordable Care Act (ACA) added significant new statutory requirements in 2010 that must be met by all hospitals seeking or maintaining exemption from federal income tax as Section 501(c)(3) organizations (charitable...more

President Trump Signs Tax Reform Bill into Law

Akin Gump Strauss Hauer & Feld LLP on 1/9/2018

On December 15, 2017, the House and Senate conference committee agreed on the terms of the final tax reform bill, previously referred to as the “Tax Cuts and Jobs Act” (the “Act”), which was subsequently approved by both...more

The Final Tax Cuts and Jobs Act’s Effects on Executive Compensation and Employee Benefit Practices

Morrison & Foerster LLP on 1/9/2018

On December 20, 2017, the Tax Cuts and Jobs Act (the “Act”) was approved by Congress, and it was signed into law by President Trump on December 22, 2017. The Act dramatically impacts certain aspects of executive compensation...more

Tax Reform Changes to Healthcare

Holland & Knight LLP on 12/22/2017

Following a final vote in the U.S. House of Representatives on Wednesday morning, Dec. 20, 2017, Congress sent the Tax Cuts and Jobs Act (H.R. 1) to President Donald Trump's desk. In addition to extensive revisions to the tax...more

IRS Revokes Hospital's Exemption Under Section 501(c)(3) for Failure to Comply with Community Health Needs Assessment Requirements...

Poyner Spruill LLP on 10/31/2017

On August 4, 2017, the Internal Revenue Service (IRS) released its first revocation of a hospital’s tax exemption under Internal Revenue Code (IRC) Section 501(c)(3) for failure to comply with Section 501(r) of the Affordable...more

The ERISA Litigation Newsletter - June 2016

Proskauer Rose LLP on 7/1/2016

Editor's Overview - In this month’s newsletter, our colleagues focus on two sets of legislative updates. First is a discussion of the IRS’s proposed Treasury Regulations prescribing rules under Section 457 of the...more

Manatt on Health Reform: Weekly Highlights - June 2016#2

Manatt, Phelps & Phillips, LLP on 6/8/2016

Arkansas’ Governor requests to transition to a “State-based Marketplace on the Federal Platform;” Louisiana launches Medicaid expansion with SNAP fast-track enrollment; and study shows 2016 premium increases are lower for...more

American Hospital Association Urges IRS To Affirm that Tax-Exempt Hospitals Can Participate in Non-Medicare ACOs

King & Spalding on 6/1/2016

The American Hospital Association (AHA) has written to John Koskinen, Commissioner of the Internal Revenue Service (IRS), and Mark Mazur, Assistant Secretary for Tax Policy at the Treasury Department, raising concerns about...more

Religious Institutions: August 2015

Holland & Knight LLP on 8/7/2015

The decision by the United States Supreme Court on same-sex marriage has been greeted with praise and disdain by different corners of the country. The faith-based community has been especially outspoken. This is not...more

New Jersey Tax Court Eliminates Non-Profit Hospital’s Property Tax Exemption

BakerHostetler on 8/3/2015

On June 25, 2015, a New Jersey Tax Court issued a significant opinion in the case of AHS Hospital Corp. d/b/a Morristown Memorial Hospital v. Town of Morristown, upholding the Town of Morristown’s denial of Morristown...more

Final Regulations Issued Concerning ACA’s Preventive Services Mandate

Balch & Bingham LLP on 7/20/2015

Last week the Agencies (DOL, HHS and IRS) issued final regulations concerning ACA’s preventive services mandate. This mandate requires non-grandfathered plans to cover specific preventive services, such as immunizations,...more

South Carolina Legislative Update

Moore & Van Allen PLLC on 3/11/2015

The General Assembly was extremely busy this week. The House adopted a comprehensive ethics reform bill similar to the individual bills already sent to the Senate, legislation authorizing a veterans’ services study committee...more

Health Reform + Related Health Policy News - January 2014, Issue 1

Polsinelli on 1/24/2014

In This Issue: - Top News ..Congress Approves Budget Deal with Short-Term ‘Doc Fix' ..CMS “Two-Midnight” Rule delayed until March 31, 2014 ..Individuals with Canceled Insurance Policies May Apply for...more

Proposed IRS Regulations Address Community Health Needs Assessment for Tax-Exempt Hospitals

Ballard Spahr LLP on 4/11/2013

The IRS has recently proposed regulations affecting tax-exempt hospitals that provide guidance and comfort about the consequences of failing to meet the community health needs assessment (CHNA) requirement. ...more

Religious Institutions Update: March 2013

Holland & Knight LLP on 3/21/2013

In this Issue: - Key Cases - Court Upholds Permitting, Licensing and Zoning Regulation of Spiritual Counselors - Non-Liturgical Navy Chaplains Denied Injunctive Relief for Statistical Imbalance in...more

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Patient Protection and Affordable Care Act (PPACA) › Tax Exemptions

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