News & Analysis as of September 21, 2024

Tax Credits

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Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide minimum essential insurance coverage to their employees or else pay statutory penalties. The concept of an employer mandate is not unique to the Affordable Care Act; many EU countries have their own versions with different and/or expanded employer obligations. less -

Employers Will See Increased ACA Penalties in 2023

Trusaic on 2/16/2023

Employers, take note: 2023 brings heftier IRS penalties for failure to comply with the ACA’s Employer Mandate. Under the ACA’s Employer Mandate, ALEs, or employers with 50 or more full-time and full-time equivalent...more

Understanding ACA Affordability for 2023 Tax Year

Trusaic on 11/16/2022

Since ACA reporting was first required by employers in 2015, the affordability component under the Employer Mandate was established each year by indexing the standard of 9.5%. This has always been the case, that is, until...more

Fun for the Whole Family: More ACA Subsidies Apply

McDermott Will & Emery on 11/1/2022

On October 11, 2022, the US Department of Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations to modify how affordability under the Affordable Care Act (ACA) is determined for an offer of...more

March 2021 Employment Law Update: New ARPA/COBRA Subsidy, COVID-19-Related Sick Leave Developments and More

Fenwick & West LLP on 4/1/2021

New ARPA/COBRA Subsidy - The federal American Rescue Plan Act of 2021 (ARPA) provides for a 100% subsidy of COBRA premiums for six months from April 1, 2021 through September 30, 2021, for individuals (and their covered...more

Under Developing IRS Guidance (Not Final), an Employer Would Be Able to Fully Satisfy ACA’s Employer Mandate Without Maintaining...

Foley & Lardner LLP on 1/15/2019

Takeaway Message: A recent IRS notice provides a future path for employers to avoid ACA employer mandate penalties by reimbursing employees for a portion of the cost of individual insurance coverage through an...more

Issue 115: Ready or Not, Here Come ACA Employer Mandate Penalty Notices

Seyfarth Shaw LLP on 11/14/2017

This is the one hundred and fifteenth issue in our series of alerts for employers on selected topics on health care reform. This series of Health Care Reform Management Alerts is designed to provide an in-depth analysis of...more

Updated Health Care Reform Legislation Comparison Chart

Proskauer - Employee Benefits & Executive... on 7/15/2017

The chart below compares key provisions of the Affordable Care Act (ACA), the American Health Care Act (AHCA) and the Better Care Reconciliation Act (BCRA). This chart is current as of July 13, 2017, and as of that date,...more

Senate's Updated Draft Better Care Reconciliation Act Changes Provisions Affecting Employers

Holland & Knight LLP on 7/14/2017

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

Better Care Reconciliation Act – Key Takeaways for Employers and Plan Sponsors

Proskauer - Employee Benefits & Executive... on 6/30/2017

On June 22, 2017, the Senate released its much anticipated health care reform legislation – the Better Care Reconciliation Act (“BCRA”) (linked to amended version released June 26, 2017). In many respects the BCRA is similar...more

Numerous Provisions Affecting Employers in Senate's Draft Better Care Reconciliation Act of 2017

Holland & Knight LLP on 6/27/2017

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

The Better Care Reconciliation Act of 2017 vs. The American Health Care Act: Summary of Key Differences

Akin Gump Strauss Hauer & Feld LLP on 6/26/2017

On June 22, 2017, Senate Republicans released a discussion draft of their proposal to repeal and replace the Affordable Care Act (ACA), titled the “Better Care Reconciliation Act of 2017” (BCRA). Beyond the title change,...more

Issues for Employers as Health Care Legislation Moves to the Senate

Jones Day on 5/30/2017

ABSTRACT - Although the American Health Care Act, as passed by the U.S. House of Representatives, mainly affects the individual and small group health insurance markets, it has implications for large employers. The repeal of...more

Is Obamacare Lite Really Less Calories? What Employers Need to Know

Foley & Lardner LLP on 3/17/2017

As predicted, Congress is taking action to repeal and/or alter major sections of the Patient Protection and Affordable Care Act (ACA). To get the process started, various committees in the United States House of...more

American Health Care Act – Key Takeaways for Employers and Plan Sponsors

Proskauer - Employee Benefits & Executive... on 3/9/2017

On March 6, 2017, the House of Representatives’ Ways and Means Committee and Energy and Commerce Committee released budget reconciliation recommendations that will, after mark-up beginning on March 8th, form the American...more

Supreme Court Rejects Latest Challenge to Affordable Care Act: What Are Employers' Obligations Going Forward?

McDermott Will & Emery on 6/29/2015

On June 25, 2015, the Supreme Court of the United States upheld one of the main pillars of the Affordable Care Act (ACA): the tax credits that allow millions of Americans to afford health care insurance on the public...more

US Supreme Court Issues Landmark Decision Upholding Current ACA Structure

Morgan Lewis on 6/26/2015

Now is the time for employers to focus on next steps. Yesterday, the US Supreme Court, in a 6–3 decision, held that the Internal Revenue Service (IRS) regulations issued in 2012 under the Affordable Care Act (ACA)...more

Has the Supreme Court Given Advance Notice How It Will Decide King v. Burwell?

Nossaman LLP on 3/5/2015

On Wednesday, March 4, 2015, the Supreme Court will hear argument in King v. Burwell, the most publicized case in some time. Most readers are aware that the issue is whether certain tax subsidies essential to the proper...more

A Reminder for Small Businesses in Need of a Tax Credit

Ervin Cohen & Jessup LLP on 1/15/2015

Although the Patient Protection and Affordable Care Act does not require small businesses to purchase group healthcare insurance for their employees, there is a tax credit available if they choose to do so. Specifically, a...more

Heads Up – The ACA Employer Mandate Is Now In Effect: Beware of Actions that Could Result in ACA Whistleblower Liability

FordHarrison on 1/13/2015

Effective January 1, 2015, certain employers became subject to the employer mandate of the Patient Protection and Affordable Care Act (ACA), and thus subject to liability under the ACA Employer Shared Responsibility...more

ACA Outlook: What Will 2015 Hold for the Affordable Care Act and Employers?

Littler on 12/19/2014

For many employers, the effective date of the Affordable Care Act's "play-or-pay" mandate is only weeks away. The impending deadline comes amid questions about the future—and perhaps viability—of the law itself. Entering...more

The Affordable Care Act’s Employer Mandate and the Collectively Bargained Workforce

Mintz - Employment, Labor & Benefits... on 2/8/2013

As 2014 rapidly approaches, employers of all sizes and all industries are working hard to avoid the Affordable Care Act’s (the “Act”) Employer Mandate, now appearing in the Internal Revenue Code, Section 4980H. For employers...more

PPACA: Large Employer Mandates and the Small Business Tax Credit

Baker Donelson on 10/28/2010

The Patient Protection and Affordable Care Act, as modified by the Reconciliation Act and Manager's Amendment, regulates employers based on workforce size. Employers are generally regulated by the Act according to two...more

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