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

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 +
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 subsidies to reduce the number of uninsured citizens. less -
McDermott Will & Schulte

IRS roundup: July 12 – July 29, 2025

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Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for July 12, 2025 – July 29, 2025. July 15, 2025: The IRS issued Revenue Ruling 2025-14, providing prescribed rates for...more

Fennemore

U.S. Healthcare in OBBBA: A Patchwork of Big Changes

Fennemore on

The One Big Beautiful Bill Act (OBBBA or the Act) contains only 118 references to healthcare, a surprisingly small number given its numerous proposals for changes to the U.S. healthcare system. The provisions are broad in...more

Woodruff Sawyer

IRS Issues Affordability Percentage Adjustment for 2026

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The Internal Revenue Service (IRS) has released Rev. Proc. 2025-25, which contains the inflation adjusted amounts for 2026 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable...more

Ice Miller

Big Beautiful Benefits: A Look at the Employee Benefits Provisions of the One Big Beautiful Bill

Ice Miller on

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the Act), Public Law 119-21. While the Act contains several tax and law changes, this article focuses on the employee benefits provisions within...more

Polsinelli

A Quick Look at Benefits and Executive Compensation Provisions in the One Big Beautiful Bill

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On July 4, 2025, President Donald J. Trump signed into law the One Big Beautiful Bill (OBBB). For employers, the most notable benefits-related provisions include expanded flexibility for health savings accounts (HSAs) and new...more

McCarter & English, LLP

One Big Beautiful Bill Act Tax Law Updates – Healthcare Sector

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On July 4, 2025, President Trump signed into law the legislation commonly referred to as the “One Big Beautiful Bill Act” (OBBBA), which includes significant changes to Medicaid, Medicare, and Affordable Care Act (ACA)...more

Seyfarth Shaw LLP

From Telehealth to Trump Accounts: Breaking Down the One Big Beautiful Bill’s Impact on Employee Benefits

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On July 4, 2025, Donald Trump signed the One Big Beautiful Bill (OBBB) into law. Although most have focused on the sweeping tax reform included in the OBBB, a number of key employee benefits provisions are included in the...more

Hogan Lovells

One Big Beautiful Bill Act – What’s in it for health?

Hogan Lovells on

On July 4, 2025, President Trump signed H.R. 1, the One Big Beautiful Bill Act (OBBBA), into law after lengthy consideration in both chambers of Congress. OBBBA Subtitle B—Health includes significant reforms to Medicaid,...more

Amundsen Davis LLC

How the Big Beautiful Bill Will Impact Your Employee Benefits and Compensation Strategy

Amundsen Davis LLC on

The Big Beautiful Bill, signed into law by President Trump on July 4, 2025, spans nearly 900 pages and touches numerous aspects of federal policy. Nestled within this lengthy legislation are employee benefits provisions that...more

Akin Gump Strauss Hauer & Feld LLP

House Passes Reconciliation Bill with Major Tax and Health Policy Measures

Akin Gump Strauss Hauer & Feld LLP on

On May 22, 2025, the House of Representatives cleared a major reconciliation hurdle, advancing its version of a 2025 Fiscal Year (FY2025) budget reconciliation bill, H.R. 1 — One Big Beautiful Bill Act of 2025 (OBBBA)—by a...more

McGuireWoods Consulting

Energy, Health Care And Housing Key Provisions Summary: House Ways And Means Committee Budget Reconciliation

McGuireWoods Consulting on

On May 14, 2025, the House Ways and Means Committee passed their section of the budget reconciliation bill that is commonly referred to as “The One, Big, Beautiful Bill” following a markup. No further amendments were added to...more

Groom Law Group, Chartered

This Week From the Hill (January 19 – 25, 2025)

Groom Law Group, Chartered on

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

McDermott Will & Schulte

New Rules Simplify ACA Employer Shared Responsibility Reporting Obligations

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Under the Affordable Care Act’s (ACA) employer shared responsibility provisions, applicable large employers (ALEs) must either offer minimum essential coverage that is “affordable” and that provides “minimum value” to their...more

Snell & Wilmer

2024 End-of-Year Plan Sponsor “To Do” List (Part 1) Health and Welfare

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We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. This Part 1 covers year-end health and welfare plan issues. Parts 2,...more

Holland & Knight LLP

A Look at the Upcoming Trump Administration's Policy Priorities

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President-Elect Donald Trump is poised to expand upon policies he implemented during his first term in office, such as those emphasizing limited government, states' rights and lower taxes. Additionally, it is anticipated that...more

Venable LLP

Trump's Second Term: What's Ahead for Eight Key Sectors?

Venable LLP on

During a campaign season that saw an incumbent president bow out of his own re-election bid and assassination attempts against his challenger, substantive policy debates were sometimes obscured by the drama. ...more

Brownstein Hyatt Farber Schreck

2025 Deadline for Health Insurance Subsidies Looms Over Elections

Brownstein Hyatt Farber Schreck on

As part of the Inflation Reduction Act (IRA), signed into law in August 2022, Congress passed a three-year extension of enhanced subsidies for individuals purchasing their own health coverage on the Affordable Care Act (ACA)...more

Woodruff Sawyer

Compliance Alert: IRS Issues Affordability Percentage Adjustment for 2024

Woodruff Sawyer on

The Internal Revenue Service (IRS) has released Rev. Proc. 2023-29, which contains the inflation adjusted amounts for 2024 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable...more

McDermott Will & Schulte

Weekly IRS Roundup August 7 – August 11, 2023

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Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of August 7, 2023 – August 11, 2023....more

Mintz - Energy & Sustainability Viewpoints

The Inflation Reduction Act of 2022: Takeaways for the Clean Energy Sector

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Inflation Reduction Act Overview - $740 billion package focused on inflation and deficit reduction, health care, and energy security & climate change - • Raises $737 billion in revenue through a new 15% corporate book...more

Freeman Law

Tax Court in Brief | Henry v. Comm’r | Affordable Care Act and Deficiency for Amounts of Advance Premium Tax Credits

Freeman Law on

Summary: From early 2015 and through 2016 Marie Henry (“Henry”) was unemployed and in a terrible financial, physical, and mental state. To get by, she made early withdrawals from a retirement plan. She was enrolled in health...more

McDermott Will & Schulte

IRS Issues Final Regulations Extending ACA Information Reporting Deadlines, Clarifies Additional ACA Issues

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On December 15, 2022, the Internal Revenue Service (IRS) finalized regulations regarding Information Reporting of Health Insurance Coverage and Other Issues Under Internal Revenue Code (Code) Sections 5000A, 6055 and 6056...more

Verrill

IRS Guidance Expands Access to ACA Premium Tax Credit, Allows Cafeteria Plan Sponsors to Permit Employees to Revoke Family...

Verrill on

Final Regulations under Section 36B of the Internal Revenue Code - On October 11, 2022, the Internal Revenue Service (IRS) issued Final Regulations under Code Section 36B relating to eligibility for the Affordable Care...more

Holland & Hart - The Benefits Dial

We Are Family – IRS Regulations Fix the “Family Glitch” in Connection with ACA Coverage

Holland & Hart - The Benefits Dial on

One of the key remaining features of the Affordable Care Act (ACA) is that certain employers must offer their employees medical coverage, or else pay a penalty. The details of that “employer shared responsibility payment”...more

McAfee & Taft

The employer’s role in fixing ‘family glitch’

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Just prior to the start of 2023 open enrollment season, the IRS finalized new rules that will now make it easier for some families to access premium tax credits (PTC) for health insurance purchased through an exchange...more

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