JONES DAY TALKS®: Real Assets Roundup Episode 3: One Big Beautiful Bill (OB3)
A Voltage Voyage With Danielle Spalding, Cirba Solutions — Battery + Storage Podcast
The Presumption of Innocence Podcast: Episode 60 - Enforcement Priorities of the Second Trump Administration: Employee Retention Tax Credit
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
Navigating the Inflation Reduction Act: Insights on Brownfield Energy Community Credits - Energy Law Insights
Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
Year-End and Trending Tax Considerations for Health Care Practices
The Presumption of Innocence Podcast: Episode 44 - A Recipe for Litigation: The Simmering Conflict Surrounding ERC Claims
Inflation Reduction Act Tax Trends Begin to Take Shape
The Presumption of Innocence Podcast: Episode 28 - Under the Microscope: Examining the Future of the ERC
The Capacity Crunch, Part Three: Unpacking the Power of the IRA: The Potential Game-Changing Opportunities for Utilities - Energy Law Insights
Employee Retention Tax Credit: Post COVID Updates for Healthcare Practices
Analyzing the Impact of the IRA on Energy Storage — Battery + Storage Podcast
The Challenges and Opportunities of Interconnection and Transmission of Renewable Energy
Tax Issues for Co-location of Energy Storage with Solar or Wind
The State of Energy Storage: What You Need to Know
Optimizing Investments in Energy Storage
Value Creation in the Transferable Tax Market
How Nonprofits Can Use New Markets Tax Credits To Achieve Financial Goals
The Presumption of Innocence Podcast: Episode 20 - Pitfalls and Perils: Employee Retention Credit Enforcement Trends
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
Many employers have faced the same “knot in the stomach” moment during insurance renewal season. We’re all too familiar with the stress of inexplicably rising health care costs, especially when group plan risk pools take an...more
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
The budget reconciliation process resulting in the One Big Beautiful Bill Act, which was enacted on July 4, 2025, contains many significant changes to the Medicaid program. Many of the changes, such as those related to work...more
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
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
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
On July 4, 2025, President Donald Trump signed a comprehensive budget reconciliation bill into law, loosening rules around health savings accounts (HSAs), extending telehealth relief, and providing additional income tax...more
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
The House-passed reconciliation bill would significantly modify health savings accounts (HSAs) and individual coverage health reimbursement arrangements (ICHRAs). Our Employee Benefits & Executive Compensation Group unpacks...more
As lawmakers and lobbyists shake out the cobwebs from a Crossover Day that ran late into Thursday night, we’re pouring back over what was done and left undone. This special #GoldDomeReport provides a Crossover Day wrap-up of...more
Certain states have considered enacting legislation facilitating the creation of portable benefit accounts for independent contractors, including gig economy workers. These accounts attach to the individual worker rather than...more
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
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
As we’ve previously discussed, the IRS started issuing Letters 226J in late 2017. It continues to send these letters to employers each year proposing that the employer owes an Employer Shared Responsibility Payment (ESRP) for...more
Legislative Day 40 is a roller coaster, full of ups, downs, and zero gravity turns (also known as conference committee reports). One goes from celebrating a bill achieving final passage to lamenting a measure being gutted...more
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
On April 10, 2023, President Biden signed legislation to end the COVID-19 national emergency effective immediately, including ending the requirement to extend COBRA deadlines due to the COVID-19 pandemic. Plan administrators...more
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
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
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
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
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
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