Health: Tax & Revenue Issues
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
See Also — for related information
(Items in italic are available only to Council members.)
Official Source Documents
March 23, 2010 — Patient Protection and Affordable Care Act (PPACA) as enacted and amended by the Health Care and Education Affordability Reconciliation Act
Council Materials
November 10, 2011 — Summary of Trade Adjustment Assistance Extension Act of 2011, Affecting Health Coverage Tax Credit and COBRA Continuation Coverage (Courtesy of Crowell & Moring, LLP)
| For legislative items — source documents and council materials — released prior to enactment of PPACA on March 23, 2010, please go to the PPACA Archive Page. |
| Click here for the Council's comprehensive chart highlighting PPACA regulatory developments. |
Official Source Documents
March 4, 2013 — IRS Proposed Regulations Regarding PPACA Health Insurance Providers Fee
February 1, 2013 — IRS Final Regulations on Health Insurance Premium Tax Credit under PPACA
December 7, 2012 — HHS Proposed Regulations on Benefit and Payment Parameters under PPACA (Including Transitional Reinsurance Fee)
December 6, 2012 — IRS Final Regulations on Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Institute (PCORI) Research Trust Fund
December 5, 2012 — IRS Notice of Proposed Rulemaking on Additional Medicare Tax
November 30, 2012 — IRS Notice of Proposed Rulemaking on Net Investment Income Tax
November 30, 2012 — IRS Frequently Asked Questions on Transitional Reinsurance Program
August 15, 2012 — Council Special Alert: PPACA Transitional Reinsurance Fee to be Assessed on Insured and Self-Insured Health Plans
May 31, 2012 — HHS Bulletin on the Transitional Reinsurance Program: Proposed Payment Operations
May 23, 2012 — IRS Final Regulations on Health Insurance Premium Tax Credit under PPACA
- Corrections to Final Regulations (July 12, 2012)
April 17, 2012 — IRS Proposed Regulation on Funding of Patient-Centered Outcomes Research Trust Fund
March 23, 2012 — HHS Presentation/Summary of Final Regulations on Reinsurance, Risk Corridor and Risk Adjustment Standards under PPACA
March 23, 2012 — HHS Final Regulations on Reinsurance, Risk Corridor and Risk Adjustment Standards under PPACA
November 17, 2011 — DOL FAQs About Affordable Care Act Implementation Part VII and Mental Health Parity Implementation
August 17, 2011 — IRS Notice of Proposed Rulemaking on the Health Insurance Premium Tax Credit
August 12, 2011 — IRS Fact Sheet on the Health Insurance Premium Tax Credit NPRM
June 9, 2011 — IRS Notice 2011-35 on Comparative Effectiveness Program Fees
April 1, 2011 — FAQs on PPACA Implementation Part VI
December 22, 2010 — DOL FAQs About Affordable Care Act Implementation Part V and Mental Health Parity Implementation
November 1, 2010 — FAQs about the Affordable Care Act Implementation Part IV
October 18, 2010 — FAQS about the Affordable Care Act Implementation Part III
October 8, 2010 — FAQS about the Affordable Care Act Implementation Part II
September 20, 2010 — FAQS about the Affordable Care Act Implementation Part I
May 17, 2010 — IRS Notice 2010-44: Tax Credit for Employee Health Insurance Expenses of Small Employers
Council Materials
April 4, 2013 — BENEFITS BRIEF: Summary of HHS Final Regulations Addressing Transitional Reinsurance Fee (Prepared by Seth Perretta, Allison Ullman and Via Boppana of Crowell & Moring LLP)
December 31, 2012 — Council Comments to HHS Regarding Proposed Regulations Addressing Transitional Reinsurance Fee
December 12, 2012 — Summary: HHS Releases New Proposed Regulations Regarding Transitional Reinsurance Program (Prepared by Crowell & Moring)
December 12, 2012 — Summary: Treasury, IRS Release Final PCORI Fee Regulations (Prepared by Crowell & Moring)
December 12, 2012 — Benefits Briefing Presentation Slides: Transitional Reinsurance and PCORI Fee Regulations (Seth Perretta, Crowell & Moring)
October 2, 2012 — Council Comments to CCIIO Regarding Implementing Standards Related to the Transitional Reinsurance Program
August 6, 2012 — Summary of Transitional Reinsurance Program Guidance within HHS Final Regulations on Reinsurance, Risk Corridor and Risk Adjustment Standards under PPACA (Prepared by Crowell & Moring LLP)
July 16, 2012 — Council Comment Letter to IRS Regarding Proposed Regulation on Funding of Patient-Centered Outcomes Research Trust Fund
April 10, 2012 — Summary of Transitional Reinsurance Program Guidance within HHS Final Regulations on Reinsurance, Risk Corridor and Risk Adjustment Standards under PPACA (Courtesy of Crowell & Moring LLP)
October 31, 2011 — Council Comment Letter Regarding IRS NPRM on Health Insurance Premium Tax Credit under PPACA
September 6, 2011 — Council Comment Letter to IRS Regarding Notice 2011-35, Request for Comments on Funding of Patient-Centered Outcomes Research
August 6, 2010 — PPACA Mandates Chart (Courtesy of Proskauer Rose)
Condition Critical: Ten Prescriptions for Reforming Health Care Quality, Cost and Coverage
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
Tax Reform, Deficit Reduction & Federal Budget
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
