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This Week From the Hill (June 16 – 22, 2024)

Each week while Congress is in session, our Policy team delivers a key update to highlight a topical benefits, health, or retirement news item from the Hill, such as a newly introduced bill, a summary of a committee hearing,...more

IRS Releases New COBRA Subsidy Guidance . . . With Less Than A Week Until Forms 941 Are Due!

On July 26, 2021, the IRS released Notice 2021-46 (the “Notice”), which provides new guidance on the 100% COBRA premium subsidies (the “Subsidies”) and the related tax credit under the American Rescue Plan Act of 2021 (March...more

The 411 on the 941: Everything You Need to Know About How to Claim the COBRA Subsidy Tax Credits

Since the American Rescue Plan Act (“ARPA”) was enacted in March 2021, employers and insurers have been diligently familiarizing themselves with the rules for administering the temporary 100% COBRA premium subsidy established...more

IRS Uncoils COBRA Subsidy Guidance!

On May 18, 2021, the IRS released its highly anticipated guidance on the 100% COBRA premium subsidies (the “Subsidy”) and the related tax credit under the American Rescue Plan Act of 2021 (March 11, 2021) (“ARPA”) in Notice...more

DOL Takes First Bite At COBRA Subsidy Guidance

On April 7, 2021, the Department of Labor (“DOL”) released initial guidance regarding the 100% COBRA premium subsidies under the American Rescue Plan Act of 2021 (“ARP”), and also issued model notices that can be used in...more

Congress Finalizes COVID-19 Legislation With Health, Tax, and Retirement Changes

On March 10, 2021, the House of Representatives passed the version of the American Rescue Plan Act (H.R. 1319, the “Act”) previously passed by the Senate on March 6. President Biden is expected to sign the legislation on...more

House Passes Health and Tax Changes as Part of New COVID-19 Legislation

In the early morning hours of February 27, the House of Representatives narrowly passed H.R. 1319, the American Rescue Plan Act (the “Rescue Plan”), by a vote of 219-212. The Senate will now take up the sweeping $1.9 trillion...more

House Committee Advances Important Pension Funding Changes as Part of New COVID-19 Legislation

On February 12, 2021, the House Ways and Means Committee approved key changes to the pension funding rules as part of its portion of COVID-19 budget reconciliation legislation pursuant to the budget resolution (S. Con. Res....more

President Signs COVID-19, Health and Tax Provisions in End-of-Year Omnibus Bill

On December 21, the House and Senate passed a $2.3 trillion omnibus appropriations and COVID-19 relief package, H.R. 133, the Consolidated Appropriations Act, 2021 (the “Act”). President Trump signed the Act into law on...more

Post-Election 2020: Healthcare Priorities Under a Biden Administration

The dust has settled and the 2020 election has concluded with former Vice President Biden poised to become president. At the same time, Democratic control of the House of Representatives has narrowed to the smallest margin...more

Congressional Pushback to Recent IRS Guidance on Deductibility of Expenses Related to PPP Loans

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) provided employers valuable relief from the economic stress caused by the COVID-19 pandemic, by creating access to loans under the Paycheck Protection...more

The HEROES Act: Key Retirement, Health and Welfare, and Tax Provisions

The House of Representatives recently passed a fourth round of legislation in response to the COVID-19 pandemic. The bill – called the Health and Economic Recovery Omnibus Emergency Solutions Act (the “HEROES Act” or the...more

Employer Paid Student Loan Relief For 2020

On March 27, 2020, the President signed the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). ...more

CARES Act Brings Immediate Changes for 401(k) Plans

Effective March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) brings immediate changes and relief to 401(k) plans, similar to natural disaster relief issued in the past. ...more

Senate Passes Massive Stimulus Bill

On Wednesday, March 25, 2020, the Senate passed the Coronavirus Aid, Relief, and Economic Security Act (H.R. 748, the “CARES Act” or “the Act”). The Act is the largest economic stimulus bill in American history and provides...more

Congress Poised to Pass Coronavirus Response Legislation Impacting Health Plans and Leave Policies

On March 18, 2020, the Senate voted to approve H.R. 6201, the Families First Coronavirus Response Act (the “Act”), by a vote of 90-8. The version of the Act approved by the Senate is the same as the version with “technical...more

Coronavirus Response Legislation Impacting Health Plans and Leave Policies

In the early morning hours of Saturday, March 14, 2020, the House of Representatives passed H.R. 6201, the Families First Coronavirus Response Act (the “Act”), by a bipartisan vote of 363-40. The Senate has postponed its...more

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