News & Analysis as of

Employee Benefits › Dependent Care › Tax Credits

McDermott Will & Schulte

OBBBA’s impact on employee benefit plans, programs, and arrangements

McDermott Will & Schulte on

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law. This sweeping tax and spending package affects large swaths of the US economy. Though reduced significantly from the original House...more

Miller Canfield

One Big Beautiful Bill Act - Employee Benefits Executive Compensation Updates/Changes

Miller Canfield on

The One Big Beautiful Bill (OBBB) introduces updates for employers offering benefit plans, with changes that affect health savings account (HSA) eligibility, dependent care assistance limits, telehealth services, and more....more

Schwabe, Williamson & Wyatt PC

Fully Subsidized COBRA Under the American Rescue Plan Act

Schwabe, Williamson & Wyatt PC on

The American Rescue Plan Act of 2021 (ARPA) requires fully subsidized COBRA premium payments for assistance eligible individuals beginning as early as April 1, 2021, and ending as late as September 30, 2021 (the Subsidy...more

Dickinson Wright

New COBRA Subsidy Available April 1, 2021

Dickinson Wright on

The American Rescue Plan Act of 2021 ("ARPA") includes a 100% COBRA subsidy for "assistance eligible individuals" during the six-month period of April 1, 2021 through September 30, 2021. Following is a summary of the COBRA...more

Nelson Mullins Riley & Scarborough LLP

Additional Employee Benefits Relief in the American Rescue Plan Act of 2021

Nelson Mullins Riley & Scarborough LLP on

President Biden signed The American Rescue Plan Act of 2021 (“ARPA”) into law on March 11, 2021, adding new employee benefits relief and providing extensions of prior COVID-19 relief. In our prior Alert[1] we discussed ARPA’s...more

Davis Wright Tremaine LLP

American Rescue Plan Act Expands Dependent Care Benefit—But Only for 2021

Davis Wright Tremaine LLP on

The just-signed American Rescue Plan Act (ARPA) contains several provisions to help multiemployer and single employer plans fund retiree benefits. Two less-noticed provisions greatly increase the child care tax credit and...more

McNees Wallace & Nurick LLC

The American Rescue Plan Act: COBRA Subsidies and Other Employee Benefit Changes

McNees Wallace & Nurick LLC on

The American Rescue Plan Act of 2021 (the “Act”) was signed into law on March 11, 2021.  As well as providing extended unemployment, the Act provides for subsidized COBRA, an increase in the amount of dependent care...more

Akerman LLP - HR Defense

New COBRA Obligations for Employers Included in Biden’s $1.9 Trillion Stimulus

Akerman LLP - HR Defense on

For employers with group health plans, COBRA obligations under President Biden’s premiere $1.9 trillion stimulus legislation, the American Rescue Plan Act of 2021 (the “Rescue Plan”) are an early priority. ...more

Jackson Lewis P.C.

American Rescue Plan Act Of 2021: COBRA Subsidy, Pension Funding, And Other Employee Benefit Changes

Jackson Lewis P.C. on

The American Rescue Plan Act of 2021 (ARPA) is the latest federal COVID-19 relief bill, which the President signed into law March 11, 2021. ARPA includes new COBRA continuation coverage election, notice, and subsidy...more

Chambliss, Bahner & Stophel, P.C.

Program Provides Tax Benefits to Workers Shouldering Care Expenses

Chambliss, Bahner & Stophel, P.C. on

Workers who must pay for the care of a dependant relative, including a child with special needs, so that they can continue to work can get a significant tax benefit under a little-known provision of the Internal Revenue Code,...more

10 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide