Health: Taxation of Health Benefits
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
(Items in italic are available only to Council members.)
Official Source Documents
January 9, 2013 — GAO Report: Tax Expenditures: Background and Evaluation Criteria and Questions
March 22, 2012 — CRS Report: The Challenge of Individual Income Tax Reform
June 9, 2011 — Tax Parity for Health Plan Beneficiaries Act (S. 1171) (Schumer)
June 2, 2011 — Tax Parity for Health Plan Beneficiaries Act (H.R. 2088) (McDermott)
June 2, 2011 — Official Summary of the Tax Parity for Health Plan Beneficiaries Act (S. 1171/H.R. 2010)
May 21, 2009 — Tax Equity for Health Plan Beneficiaries Act (H.R. 2625)(McDermott)
May 21, 2009 — Official Summary Tax Equity for Health Plan Beneficiaries Act (H.R. 2625)
May 21, 2009 — Official Summary Tax Equity for Health Plan Beneficiaries Act (S. 1153)
October 24, 2008 — Joint Tax Committee Report on the Present Law Tax Treatment of the Cost of Health Care
May 21, 2008 — Summary of Roadmap to America’s Future (H.R. 6110) Ryan (D-WI)
March 30, 2007 — Dear Colleague Letter in Support of Tax Equity for Health Plan Beneficiaries Act of 2007 (H.R. 1820)
March 29, 2007 — Tax Equity for Health Plan Beneficiaries Act of 2007 (H.R. 1820)
March 29, 2007 — Official Summary of the Tax Equity for Health Plan Beneficiaries Act of 2007 (H.R. 1820)
Council Materials
May 26, 2009 — Business Coalition for Benefits Tax Equity Member List
May 26, 2009 — Business Coalition for Benefits Tax Equity Member Form
February 29, 2009 — Tax Examples for Tax Equity Legislation
October 28, 2008 — Council Comments to Senators Regarding W-2 Reporting Proposal
July 22, 2008 — Overview of Tax Aspects of Select Health Care Reform Proposals (Courtesy of Davis & Harman LLP)
Official Source Documents
January 25, 2007 — White House One-Pagers: Incidence of Payroll Taxes is Fully on Employees/Employer-Sponsored Insurance Premiums Raise Wages
January 25, 2007 — White House Health Care Tax Plan Examples
January 25, 2007 — White House Health Care Tax Policy Memorandum
January 22, 2007 — White House Fact Sheet: Affordable, Accessible, and Flexible Health Coverage
January 20, 2007 — Bush Administration Proposal on Health Care Taxes
Council Materials
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
