Affordable Care Act, Tax Credits, Health Insurance

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

Fennemore on 8/15/2025

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

IRS Issues Affordability Percentage Adjustment for 2026

Woodruff Sawyer on 7/25/2025

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

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

Ice Miller on 7/22/2025

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

One Big Beautiful Bill Act Tax Law Updates – Healthcare Sector

McCarter & English, LLP on 7/16/2025

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

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

Seyfarth Shaw LLP on 7/10/2025

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

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

Groom Law Group, Chartered on 1/22/2025

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

2025 Deadline for Health Insurance Subsidies Looms Over Elections

Brownstein Hyatt Farber Schreck on 10/10/2024

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

Compliance Alert: IRS Issues Affordability Percentage Adjustment for 2024

Woodruff Sawyer on 8/28/2023

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

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

Freeman Law on 1/10/2023

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

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

McDermott Will & Schulte on 12/22/2022

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

The employer’s role in fixing ‘family glitch’

McAfee & Taft on 11/14/2022

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

Fixing the “Glitch” – The IRS Releases Final Rule Addressing the “Family Glitch”

Groom Law Group, Chartered on 10/20/2022

On Tuesday, October 11, Treasury and IRS issued final regulations amending the regulations under the Affordable Care Act (“ACA”) regarding the affordability determination for an employee’s family members of employer-sponsored...more

Compliance Alert: IRS Issues Affordability Percentage Adjustment for 2023

Woodruff Sawyer on 8/12/2022

The Internal Revenue Service (IRS) has released Rev. Proc. 2022-34, which contains the inflation- adjusted amounts for 2023 that are used to determine whether employer-sponsored coverage is “affordable” for purposes of the...more

Treasury Proposes Rule to Fix Family Glitch for ACA Marketplace Coverage

Fisher Phillips on 5/27/2022

The Department of Treasury recently issued proposed regulations to alter the rules for how individuals can get a premium tax credit (PTC) to help pay for Marketplace health coverage starting in 2023. The new rules would base...more

House Passes Build Back Better Act

Groom Law Group, Chartered on 11/24/2021

On November 19, 2021, the U.S. House of Representatives voted to approve the Build Back Better Act (H.R. 5376, the “BBB Act”), the budget reconciliation bill that includes much of President Biden’s economic and social policy...more

House Budget Reconciliation Text Includes Significant Health, Paid Leave, and Retirement Provisions

Groom Law Group, Chartered on 9/20/2021

On September 15, the House Ways and Means and Energy and Commerce Committees advanced components of the Democrats’ $3.5 trillion budget reconciliation package (“Budget Legislation” or “the Legislation”). The Legislation...more

Health Care Client Alert - April 2021

Kaufman & Canoles on 4/9/2021

Increased Obamacare Health Insurance Subsidies Provide Savings Opportunity for Small Employers - How the Federal Government Subsidizes Health Insurance - Since 2014, the Affordable Care Act (Obamacare) has provided...more

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

Groom Law Group, Chartered on 3/12/2021

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

[Webinar] COVID-19 Legislative Update – Health, Pension and Tax Provisions in the American Rescue Plan Act - March 16th, 1:00 pm -...

Groom Law Group, Chartered on 3/11/2021

On March 10, 2021, the House of Representatives passed the American Rescue Plan Act (H.R. 1319, the “Act”), sending it to President Biden for his signature later this week. The Act includes a number of significant health,...more

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