ADP Research Institute

Eye on Washington: Legislative Updates

Updated on June 25, 2015

The U.S. Supreme Court Rules That ACA Subsidies Are Available for Health Insurance Purchased on Federal Exchanges (Marketplaces)

On June 25, 2015, the U.S. Supreme Court (the Court) released its decision in King v. Burwell, regarding whether the Affordable Care Act (ACA) permits the Internal Revenue Service (IRS) to provide tax credits for health insurance purchased through a federal Exchange (also referred to as the federal Health Insurance Marketplace)

HEALTH CARE REFORM

New Guidance on Electronic Filing of Affordable Care Act (ACA) Information Returns

Jun 3

On May 19, the Internal Revenue Service (IRS) released new “Questions and Answers” (FAQs) detailing how employers should report Offers of COBRA Coverage on Form 1094-C and Form 1095-C. This additional guidance from the IRS provides welcome information on some difficult reporting scenarios related to reporting offers of COBRA coverage.

HEALTH CARE REFORM

IRS Issues New FAQs About ACA Employer Information Reporting: Offers of COBRA Coverage on Form 1094-C and Form 1095-C

May 26

On May 19, the Internal Revenue Service (IRS) released new “Questions and Answers” (FAQs) detailing how employers should report Offers of COBRA Coverage on Form 1094-C and Form 1095-C. This additional guidance from the IRS provides welcome information on some difficult reporting scenarios related to reporting offers of COBRA coverage.

LEGISLATIVE UPDATE

IRS Releases 2016 HSA and HDHP Limits

May 8

On May 4, 2015, the Internal Revenue Service (IRS) via Revenue Procedure 2015-30, released limits on inflation-adjusted health savings account (HSA) contributions and high-deductible health plan (HDHP) contributions for calendar-year 2016.

LEGISLATIVE UPDATE

IRS Modifies Certain Correction Procedures Under the Employee Plans Compliance Resolution System

Apr 15

The Internal Revenue Service (IRS) issued two revenue procedures that modified certain correction procedures under the IRS’ Employee Plans Compliance Resolution System (EPCRS).





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