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Phelps Dunbar

Alabama Enacts Law that Establishes Portable Benefits for Independent Contractors

Phelps Dunbar on

In April, the Alabama Legislature passed the Portable Benefits Act, to be codified at Ala. Code § 25-1-70. This Act is intended to help independent contractors, including gig workers, who do not have employer-sponsored health...more

Morgan Lewis - ML Benefits

One Big Beautiful Bill: Impact on Welfare Benefits

President Donald Trump signed the One Big Beautiful Bill (OBBB) into law on July 4, 2025. The OBBB is a wide-ranging piece of legislation that introduces significant reforms across multiple areas of federal policy, including...more

Roetzel & Andress

One Big Beautiful Bill: A Boon for Concierge Medicine

Roetzel & Andress on

President Trump’s signing of the “One Big Beautiful Bill Act” on July 4, 2025, was a big win for concierge medicine practices, often called direct primary care (DPC). The new law allows favorable treatment for DPC...more

Ballard Spahr LLP

The OBBBA’s Impact on Employee Benefits and Executive Compensation

Ballard Spahr LLP on

H.R.1—the One Big Beautiful Bill Act (OBBBA)—contains several provisions that directly affect employer-provided benefit programs, primarily health and welfare programs....more

Snell & Wilmer

The One Big Beautiful Bill Act Brings Beautiful Relief for Telehealth Coverage

Snell & Wilmer on

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the “Act”) into law. The Act makes permanent the COVID-era safe harbor that allowed high deductible health plans (“HDHPs”) to provide first-dollar...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Federal Budget Reconciliation Bill Changes HSA Rules and Impacts Income Taxes

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

Baker Donelson

New Tax Overhaul and Government Funding Measures: What's in It for Health Care?

Baker Donelson on

In the week before Christmas, Congress approved and President Trump signed into law the final Republican tax overhaul bill. While primarily focused on individual and business tax cuts and reform, the new tax bill taking...more

Schwabe, Williamson & Wyatt PC

Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Healthcare Industry?

The Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law by President Donald Trump on December 22, 2017. The Act changes many provisions of the Internal Revenue Code, from individual and business provisions, to...more

Schwabe, Williamson & Wyatt PC

Summary of Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act of 2017 (the “Act”) was signed into law by President Donald Trump on December 22, 2017. The Act changes many provisions of the Internal Revenue Code, from individual and business provisions, to...more

Schwabe, Williamson & Wyatt PC

New Tax Law Provisions Affect Employee Benefit Programs

The Tax Cuts and Jobs Act (the “Act”) recently enacted by Congress will soon become effective. The primary focus of the new law is the reduction of corporate and individual income taxes. Nevertheless, a number of provisions...more

BakerHostetler

The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation

BakerHostetler on

Whenever the United States Congress takes up “tax reform,” there always is a danger that the Congress will pay for such tax reform, in part, by eliminating many of the tax incentives that enable employers to provide...more

Baker Donelson

New Tax Plan Changes Rules on Health Coverage, Employee Benefits and Executive Compensation

Baker Donelson on

While primarily focused on individual and business tax cuts and reform, the final Republican tax cut bill includes several provisions expected to impact health care coverage and expenses. First, the bill effectively repeals...more

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