News & Analysis as of September 19, 2024

Individual Mandate › Tax Penalties

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The term "Individual Mandate" typically refers to a requirement under the Patient Protection and Affordable Care Act of 2010 that all United States residents must obtain "minimum essential... more +

The term "Individual Mandate" typically refers to a requirement under the Patient Protection and Affordable Care Act of 2010 that all United States residents must obtain "minimum essential healthcare coverage" unless they qualify for one of eight exemptions under the Act. The Act defines "minimum essential coverage" and levies penalties against individuals who fail to comply with the mandate. less -

K&L Gates Triage: Eye on Election 2020: California v. Texas and the Future of the Affordable Care Act

K&L Gates LLP on 10/29/2020

In this episode, Rebecca Schaefer and Victoria Hamscho provide an update on next month’s Supreme Court oral arguments in California v. Texas, a case in which the Court will be reviewing the constitutionality of key parts of...more

A Review of the Affordable Care Act at 10 Years, Part 1: The Individual Mandate

Mintz - Health Care Viewpoints on 4/8/2020

This post is the first installment in our blog series looking back on the 10-year anniversary of the Affordable Care Act (ACA). The most controversial of the ACA's reforms has been the individual mandate, which requires that...more

U.S. Supreme Court Agrees to Hear Appeal on ACA’s Constitutionality

King & Spalding on 3/6/2020

On March 2, 2020, the Supreme Court of the United States granted certiorari to hear appeals in two cases concerning the constitutionality of the Affordable Care Act (ACA): California, et al. v. Texas, et al., Case No. 19-840...more

Supreme Court Takes Up 5th Circuit Challenge to Affordable Care Act

Seyfarth Shaw LLP on 3/4/2020

On Monday, March 2, 2020, the United States Supreme Court granted certiorari in the consolidated cases of Texas v. California and California v. Texas, both of which address the Fifth Circuit’s decision to strike down the...more

IRS: Affordable Care Act Penalties Go On … and On … Forever?

Kramer Levin Naftalis & Frankel LLP on 2/28/2020

The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by...more

Texas, et. al., v. U.S. – The Fifth Circuit Rules

Groom Law Group, Chartered on 1/10/2020

As you may recall, in late September, we expected a decision from the Fifth Circuit in Texas v. United States—the case challenging the constitutionality of the Patient Protection and Affordable Care Act (ACA)—in the fall of...more

Fifth Circuit Issues ACA Ruling, But Severability Question Remains

McDermott Will & Emery on 12/23/2019

A decision in Texas v. United States was issued by a divided three-judge panel of the US Court of Appeals for the Fifth Circuit on December 18, 2019. This case presented once again the question whether the Affordable Care Act...more

Federal Appeals Court Strikes Down Key Obamacare Rule

Roetzel & Andress on 12/20/2019

A federal appeals court has ruled that the Affordable Care Act’s (“ACA”) individual mandate is unconstitutional. On December 18, 2019, the Fifth Circuit Court of Appeals struck down this key Obamacare provision and remanded...more

States Give New Life To The Individual Mandate

Fisher Phillips on 6/14/2019

The Tax Cuts and Jobs Act (TCJA), passed at the end of 2017, effectively repealed the individual mandate under the Affordable Care Act (ACA) by reducing the tax penalty to zero. Thus, while the ACA still requires individuals...more

NEWSFLASH: Texas v. United States

Dechert LLP on 12/21/2018

The Patient Protection and Affordable Care Act (the “ACA”) has survived two trips to the U.S. Supreme Court. It now appears as though a third is likely....more

Federal District Court Invalidates Entire Affordable Care Act

Dickinson Wright on 12/19/2018

On Friday, December 14, 2018, a federal district court in Texas invalidated the entire Affordable Care Act (“ACA”). The decision in the case, Texas v. United States, was issued on the day before the end of the 2019 open...more

Tracking Tax Reform: [Un]Intended Consequences For The ACA

Locke Lord LLP on 12/18/2018

Late at night on December 14, 2018, Judge Reed O’Connor of the U.S. District Court for the Northern District of Texas issued his decision in Texas v. U.S., No. 4:18-cv-00167, that the individual mandate under the Affordable...more

ACA Ruled Unconstitutional, But It’s Status Quo For Employers—For Now

Fisher Phillips on 12/17/2018

A Texas federal judge dealt a serious blow to the Affordable Care Act (ACA) late Friday afternoon, ruling that the tax reform law passed by Congress in late 2017 rendered the healthcare law unconstitutional. While U.S....more

New Tax Overhaul and Government Funding Measures: What's in It for Health Care?

Baker Donelson on 1/18/2018

In the week before Christmas, Congress approved and President Trump signed into law the final Republican tax overhaul bill. While primarily focused on individual and business tax cuts and reform, the new tax bill taking...more

Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Healthcare Industry?

Schwabe, Williamson & Wyatt PC on 1/12/2018

The Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law by President Donald Trump on December 22, 2017. The Act changes many provisions of the Internal Revenue Code, from individual and business provisions, to...more

Summary of Tax Cuts and Jobs Act

Schwabe, Williamson & Wyatt PC on 12/29/2017

The Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law by President Donald Trump on December 22, 2017. The Act changes many provisions of the Internal Revenue Code, from individual and business provisions, to...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 Reminder that ACA Employer and Individual Tax Penalties Are Not Waived

Dickinson Wright on 8/28/2017

With all the heated rhetoric surrounding the Affordable Care Act ("ACA"), including the President's Executive Order issued on January 20, 2017 and the recent efforts to repeal and replace the law, employers and individuals...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

IRS Will Not Require Response to Qualifying Health Coverage Line on 2016 Form 1040 Filings

Dickinson Wright on 3/28/2017

Individuals completing their 2016 IRS Form 1040s will recognize the question asking if they, their spouses and dependents had qualifying health care coverage in 2016 (Form 1040 line 61, Form 1040A line 38, Form 1040EZ line...more

House Committees Reveal Draft of Bill to Modify and Repeal Portions of the Affordable Care Act

Foley & Lardner LLP on 3/9/2017

On Monday, two House committees with oversight over health care and taxation, Energy and Commerce and Ways and Means, released draft reconciliation bills designed to repeal and alter significant portions of the Patient...more

What Trump’s HHS Secretary Appointment Could Mean for Healthcare Providers

Nilan Johnson Lewis PA on 12/2/2016

President-elect Donald Trump announced on November 28, 2016, that current House Budget Chair Representative Tom Price is his choice for Health and Human Services (HHS) Secretary. Many providers are wondering what health care...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers: The Basics (Part 3 of 24)

Mintz - Employment, Labor & Benefits... on 8/5/2015

Alden Bianchi, Chair of Mintz Levin’s Employee Benefits & Executive Compensation Practice, will provide a weekly installment on the complex reporting obligations outlined by the Affordable Care Act for health insurance...more

King v. Burwell – Will the Supreme Court Tip the ACA Dominos? Part 2

Locke Lord LLP on 6/15/2015

In our previous blog post, we evaluated the legal issues at stake in King v. Burwell. We will now examine some of the ramifications of a Supreme Court decision that goes against the Obama Administration, assuming such were to...more

The Massachusetts Health Insurance Mandate: Some Good News for Massachusetts Taxpayers

Mintz - Employment, Labor & Benefits... on 11/18/2014

Since 2007, most Massachusetts residents have been required to either obtain health insurance coverage meeting Massachusetts “minimum creditable coverage” standards, or pay a state tax penalty (for 2014, the penalty ranges...more

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