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Health Care Providers Internal Revenue Service

DLA Piper

Paying for Direct Primary Care Arrangements With HSAs is Now Permitted – With Caveats

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While proposed frequently in Congress over the past few years, the One Big Beautiful Bill Act (OBBBA) has succeeded in revising the rules governing health savings accounts (HSA) in key ways that allow them to be used to pay...more

Whiteford

Understanding IRS Encouragement of PLRs for Healthcare Entities and Assessing Healthcare Corporate and Tax Structure For Tax...

Whiteford on

The IRS has recently been urging healthcare entities, particularly those involving physicians and private investors, to seek private letter rulings (PLRs) to clarify the tax implications of their ownership structures. This...more

ArentFox Schiff

Health Care Provider Loses Tax-Exempt Status in Fifth Circuit Decision

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On October 28, the US Court of Appeals for the Fifth Circuit held that a nonprofit corporation that coordinates health care for privately insured patients does not qualify for tax exemption under Section 501(c)(4) because it...more

Roetzel & Andress

Year-End and Trending Tax Considerations for Health Care Practices

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On the HealthLawHotSpot this week, host Ericka Adler sits down with Roetzel attorney Donna Hartl to explore some crucial year-end tax considerations as well as trending tax issues. Donna and Ericka discuss the importance of...more

Lathrop GPM

Regulators Examining Interested Party Transactions in Healthcare and in other Nonprofits

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State attorneys general, the IRS, and other regulators are focused on “interested party” (conflict-of-interest) transactions in the healthcare and nonprofit sectors. While these transactions are generally permissible and may...more

Mintz - Health Care Viewpoints

New York City's Health Care Price Transparency Law Takes Effect

In summer of 2023, New York City Mayor Eric Adams signed Intro. 844-A (Local Law 844-A) and amended the New York City Charter. Local Law 844-A directs Mayor Adams to establish an Office of Healthcare Accountability that will...more

Maynard Nexsen

Taking the Pulse, A Health Care and Life Sciences Video Podcast | Episode 176: Tax Exempt Healthcare Entities with Jim Pool,...

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This week, Lauren and Heather welcome their colleague Jim Pool, a health care attorney at Maynard Nexsen. Jim has deep experience handling all levels of healthcare regulatory and tax law issues, including assisting clients...more

Holland & Knight LLP

Podcast - Charity Care: A Discussion on Tax-Exempt Hospitals

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In this episode of “Counsel That Cares,” tax attorney Don Stuart and Public Policy & Regulation attorney Chris Armstrong discuss the criteria that grant hospitals tax-exempt status, including several newly adopted standards...more

Alston & Bird

How Is Congress Trying to Regulate Private Equity in Health Care?

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Our Health Care Group investigates congressional efforts to require new transparency disclosures to the IRS from private equity firms invested in health care....more

Brownstein Hyatt Farber Schreck

Breaking Down the Health Care Impact of the Fiscal Responsibility Act

The Fiscal Responsibility Act, the product of intense negotiations between the White House and House Republican leadership, suspends the debt limit and outlines government spending cuts....more

Stevens & Lee

FTC’s Proposed Non-Compete Ban: What Prior Decisions and Guidance May Reveal About the Impact on Nonprofit Healthcare Providers

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In a prior post, we discussed the FTC’s recently-issued Proposed Rule that would, if finalized in its current form, and with only limited exceptions, prohibit employers from using non-compete clauses. With respect the...more

Holland & Knight LLP

60-Day Clock Is Ticking on Prevailing Wage, Apprenticeship Requirements

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President Joe Biden signed the Inflation Reduction Act (IRA) into law on Aug. 16, 2022. The massive legislative package revises policy on taxes, healthcare, agriculture and energy. In particular, the IRA modifies and expands...more

Pietragallo Gordon Alfano Bosick & Raspanti,...

Relator Counsel’s Fees Must Be Paid Before Tax Lien

Takeaway: The Eastern District of New York rules that tax code gives relator’s counsel superpriority to False Claims settlement proceeds. On Wednesday, November 9th, the Eastern District of New York ruled that fees owed...more

Snell & Wilmer

HDHP Telehealth Relief Extended for Remainder of 2022, but Mind the 3-Month Gap in Relief

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On March 15, 2022, the Consolidated Appropriations Act, 2022 (the “2022 CAA”) was signed into law.  Section 307 of the 2022 CAA extends the relief permitting high deductible health plans (“HDHPs”) to provide telehealth and...more

White and Williams LLP

Non-Profit Hospital Ordered to Pay Property Taxes: A Shot Across the Bow

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A recent trial court decision could have significant, long-term consequences for the financial models of Pennsylvania non-profit healthcare providers. Ruling that three non-profit Chester County hospitals of the Reading,...more

Health Care Compliance Association (HCCA)

Report on Research Compliance Volume 18, Number 10. In This Month’s E-News: October 2021

Report on Research Compliance 18, no. 10 (October, 2021) - An audit by the HHS Office of Inspector General (OIG) of the National Human Genome Research Institute’s (NHGRI) pre-award risk assessment process concluded that...more

Roetzel & Andress

Health Care Practices: Can They Seek Employee Retention Credits Based on Harm Caused By COVID-19?

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Host Ericka Adler, Roetzel shareholder and Health Law Practice Group Leader, is joined by fellow Roetzel attorneys David Hochman and Donna Hartl for an analysis of the application of the CARES Act's Employee Retention Credits...more

Husch Blackwell LLP

Health And Human Services Extends Comment Deadline For Proposed Rule On HIPAA Privacy To May 6, 2021

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You may recall on December 10, 2020 we wrote about the Department of Health and Human Services (HHS), Office for Civil Rights (OCR) announcement of a proposed rule that would revise the Health Insurance Portability and...more

King & Spalding

IRS Publishes Guidance on Taxation of CARES Act Provider Relief Fund Payments

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The IRS announced, through its FAQ page, that for-profit healthcare providers, including hospitals and physician practices, will have to pay federal income taxes on any distributions they receive from the Public Health and...more

Jackson Walker

IRS Provides Updated Guidance on Provider Relief Funds

Jackson Walker on

Last week, the IRS clarified in a Frequently Asked Questions memo that for-profit healthcare providers who received grants through the COVID-19 Provider Relief Fund must include said payments as part of their gross income...more

Akerman LLP - Health Law Rx

CARES Act Provider Relief Funds – The Requirements Are Taxing

The Internal Revenue Service (“IRS”) recently clarified that CARES Act Provider Relief Funds (“Relief Funds”) are considered taxable income for for-profit providers, including physician practices. This news comes as a...more

McDermott Will & Schulte

Weekly IRS Roundup July 6 – July 10, 2020

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of July 6, 2020 – July 10, 2020... July 6, 2020: The IRS added new frequently asked questions on...more

Morgan Lewis

IRS Issues FAQs Addressing Taxation of CARES Act Provider Relief Fund Payments

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The Internal Revenue Service on July 6 published answers to frequently asked questions regarding the taxability of payments received by eligible healthcare providers from the Public Health and Social Services Emergency...more

Tucker Arensberg, P.C.

FAQs Issued For COVID-19 Health Coverage Matters

On June 23, the DOL, IRS and HHS issued joint FAQs about the implementation of health coverage rules related to COVID-19 under the CARES Act and the FFCRA. Topics covered by the FAQs include coverages, procedures and services...more

McGuireWoods Consulting

Washington Healthcare Update - June 2020 #4

This week in Washington: Trump administration again attempts to overturn ACA in Supreme Court, House considers legislation to shore up ACA and multiple hearings related to the COVID-19 pandemic....more

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