• 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
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
2/9/2018
/ Affordable Care Act ,
Charitable Organizations ,
CHNA ,
Financial Assistance Policies ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Non-Profit Hospitals ,
Section 501r ,
Statutory Requirements ,
Tax Exempt Entities ,
Tax Exemptions
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
In the past month, members of Congress have introduced two important bills that promote parity for tribal governments and their tribal council members.
The Tribal Social Security Fairness Act would allow tribal...more
7/7/2017
/ Employee Benefits ,
Excise Tax ,
FICA Taxes ,
Internal Revenue Code (IRC) ,
Opt-In ,
Pensions ,
Social Security ,
Tax Credits ,
Tax Exemptions ,
Tax-Exempt Bonds ,
Tribal Governments
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
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