Health Tax Issues

Updates

protected content ACA tax delay and HSA bills pass House, Rx gag clause bill advances, Possible Senate opioids action,

I hope you are all having a good week. Congress has been surprisingly busy on health care lately, and ERIC has been very much in the mix. This email will analyze some of this recent activity and look at likely scenarios going forward… More

protected content Draft Rx RFI Comments, HSA Markup Noticed

I just wanted to share that the House Ways and Means Committee officially announced their HSA markup. Here's the lineup. If you look at my update from last week, we were pretty spot-on in terms of predictions… More

protected content Alert: ERIC Victory! Louisiana Reinsurance Proposal Dead

Louisiana House Bill 472, which we have been alerting you to, can now be considered dead. This bill would have created a reinsurance program (in conjunction with House Bill 246) funded through an assessment on health insurers, health maintenance organizations, group self-insurers, and third-party administrators… More

protected content Alert: Michigan HICA Up for Repeal

Michigan’s health insurance claims assessment (HICA), which began in 2012 to fund the state’s Medicaid program, is once again up for repeal… More

protected content ACA Taxes, Big DRIVE Health News, Rx Costs, and More!

Article by James Gelfand, Senior Vice President of Health Policy Hello ERIC members, I hope you’re all doing well. We’re in… More

See All Updates

Court Rulings

protected content Oral Arguments in King v. Burwell:  They Came, They Spoke, They Sat Down Again

Oral arguments in King v. Burwell were heard on Wednesday, and few pundits have failed to render an opinion. To me, the bottom line is… More

protected content SCOTUS Accepts ACA Exchange Subsidy Case for Review

The U.S. Supreme Court on Friday decided to accept an appeal from a case decided by the 4th Circuit Court to debate, once again, a key provision of the Affordable Care Act (ACA). This time the issue before the Court will be whether individuals participating in federally run Exchanges (as opposed to state-run Exchanges) may receive federal tax subsidies for the purchase of health insurance … More

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Oklahoma District Court Finds Individuals in Federal Exchanges Ineligible for Subsidized Coverage under ACA

The federal district court in Oklahoma today decided to vacate the IRS regulation under the Affordable Care Act (ACA) that permits individuals in states with federal Exchanges to receive subsidized health insurance. … More

protected content D.C. Circuit Court Agrees to Rehear ACA Case Involving Tax Subsidies

The full U.S. Court of Appeals for the District of Columbia announced September 4 that it will rehear the case involving whether tax subsidies are available for both the state-based and federally-run exchanges (Halbig v. Burwell).… More

protected content High Stakes Drama at the ACA Corral

Today saw the publication of not ONE but TWO circuit court cases opining on the legality of granting tax subsidies to individuals who purchase health insurance through federally operated Exchanges as opposed to Exchanges operated by the states. … More

protected content Second Federal Court Rules against Challenge to Premium Subsidies on Federal Exchanges

The U.S. District Court for the Eastern District of Virginia on February 18 dismissed a complaint challenging the validity of an Internal Revenue Service rule providing premium assistance subsidies to individuals who purchase health insurance through federally facilitated exchanges in addition to state-run exchanges (King v. Sebelius). … More

protected content Another Threat to the Viability of the ACA Exchanges

The U.S. District Court for the District of Columbia on October 22 allowed a case to proceed that has the potential to deal a potentially life-threatening blow to the Affordable Care Act (ACA). The case (Halbig v. Sebelius, D.D.C., No. 13-623), along with a similar case in an Oklahoma federal district court (Pruitt v. Sebelius, E.D. Okla, Case No. CIV-11-30-RAW), addresses the ability of an Exchange to offer premium credits and cost-sharing subsidies to enrolled individuals. … More

protected content Coverage on U.S. Supreme Court Rulings on DOMA and Proposition 8

As you probably have heard, the U.S. Supreme Court on June 26 issued its long-awaited decisions on the constitutionality of same-sex marriages, ruling that section 3 of the Defense of Marriage Act is unconstitutional under the Equal Protection Clause in the United States v. Windsor. … More

More Court Rulings

ERIC Surveys

protected content Results of Our One-Minute Poll on the ACA Cadillac Tax

Thank-you to the nearly half of ERIC members who took the time to complete our poll on prioritizing our list of urgent issues generated by the Cadillac Tax under the Affordable Care Act. … More

More ERIC Surveys

Judicial Documents

protected content Oral Arguments in King v. Burwell:  They Came, They Spoke, They Sat Down Again

Oral arguments in King v. Burwell were heard on Wednesday, and few pundits have failed to render an opinion. To me, the bottom line is… More

protected content

Oklahoma District Court Finds Individuals in Federal Exchanges Ineligible for Subsidized Coverage under ACA

The federal district court in Oklahoma today decided to vacate the IRS regulation under the Affordable Care Act (ACA) that permits individuals in states with federal Exchanges to receive subsidized health insurance. … More

protected content D.C. Circuit Court Agrees to Rehear ACA Case Involving Tax Subsidies

The full U.S. Court of Appeals for the District of Columbia announced September 4 that it will rehear the case involving whether tax subsidies are available for both the state-based and federally-run exchanges (Halbig v. Burwell).… More

protected content High Stakes Drama at the ACA Corral

Today saw the publication of not ONE but TWO circuit court cases opining on the legality of granting tax subsidies to individuals who purchase health insurance through federally operated Exchanges as opposed to Exchanges operated by the states. … More

protected content Second Federal Court Rules against Challenge to Premium Subsidies on Federal Exchanges

The U.S. District Court for the Eastern District of Virginia on February 18 dismissed a complaint challenging the validity of an Internal Revenue Service rule providing premium assistance subsidies to individuals who purchase health insurance through federally facilitated exchanges in addition to state-run exchanges (King v. Sebelius). … More

protected content Another Threat to the Viability of the ACA Exchanges

The U.S. District Court for the District of Columbia on October 22 allowed a case to proceed that has the potential to deal a potentially life-threatening blow to the Affordable Care Act (ACA). The case (Halbig v. Sebelius, D.D.C., No. 13-623), along with a similar case in an Oklahoma federal district court (Pruitt v. Sebelius, E.D. Okla, Case No. CIV-11-30-RAW), addresses the ability of an Exchange to offer premium credits and cost-sharing subsidies to enrolled individuals. … More

protected content Coverage on U.S. Supreme Court Rulings on DOMA and Proposition 8

As you probably have heard, the U.S. Supreme Court on June 26 issued its long-awaited decisions on the constitutionality of same-sex marriages, ruling that section 3 of the Defense of Marriage Act is unconstitutional under the Equal Protection Clause in the United States v. Windsor. … More

More Judicial Documents

Legislative Documents

protected content What to Do with the ACA?  Review of Republican Alternative

Three Congressional Republicans, Sen. Orrin Hatch (R-UT), Chair of the Senate Finance Committee, Sen. Richard Burr (R-NC), and Rep. Fred Upton (R-MI), Chair of the House Energy and Commerce Committee, on February 5 released a narrative of their ideas for an alternative to the Affordable Care Act (ACA). … More

protected content Review of Health Provisions Included in President Obama’s FY 2016 Budget

Today the president released his proposed budget ideas for Fiscal Year 2016, which starts this coming October 1. From my vantage point … More

protected content Pop up IRS ACA Guidance and House Passes Bill Repealing Medical Device Tax

Yesterday was a Big Day on the Health Front – three new IRS notices and House-only repeal of the Affordable Care Act’s (ACA’s) excise tax on medical devices. … More

protected content JCT Tax Expenditure Report Demonstrates Risk to Benefits

On August 5, the Joint Committee on Taxation (JCT) released its tax expenditure report for 2014 through 2018. The tax expenditure report discusses and assesses forgone federal tax revenue values for the tax rules that exempt taxpayers from (or allow them to defer into the future) otherwise taxable income. … More

protected content Senate Finance Committee Approves Extension of Expiring Multiemployer Funding Rules

The Senate Finance Committee under new Chairman Ron Wyden (D-OR) on April 3 approved a series of tax provisions that expired in 2013 but are generally renewed on an annual basis -- dubbed the “tax extenders.” … More

protected content Attention Turns to Budget Conference Following Agreement to Reopen the Government

Now that Washington lawmakers temporarily resolved the government shutdown that was plaguing the city over the past two weeks, attention turns to an upcoming budget conference between the House and Senate and whether the lawmakers can come to an agreement on the parameters for tax and entitlement reform, and fund the government for the rest of the current fiscal year, which began on October 1.… More

protected content Senate Finance Releases Option Paper on Retirement & Health Tax Expenditure Changes under Tax Reform

Yesterday, the Senate Finance Committee released its “options” paper on retirement and health policy changes and tax reform. This is option paper number 7 in a series that the Senate Finance Committee has released as a result of its meetings with members and staff on options to consider under tax reform by subject matter.… More

protected content Analysis of Health-Related Proposals in Obama Administration’s FY 2014 Budget

As promised, President Obama formally released his budget yesterday for Fiscal Year 2014 (which starts October 1, 2013 and runs through September 30, 2014.) Although the really earth-shaking developments are mostly on the retirement side, there were nonetheless some interesting developments on the health front … More

Key Health Care Reform Legislative Documents (H.R. 3590 and H.R. 4872)

The House and Senate on March 25, 2010, approved the Health Care and Education Reconciliation Act (H.R. 4872), the "sidecar" reconciliation… More

More Legislative Documents

Letters to Agencies

ERIC Asks that Transitional Reinsurance Fee Be Implemented on Fair and Impartial Basis

The ERISA Industry Committee (ERIC) today submitted comments to the Department of Health and Human Services (HHS) urging the agency to ensure that the method for computing the transitional reinsurance fee under the Affordable Care Act (ACA) not impose unnecessary administrative burdens or costs on employers, and that the fee be applied on a fair and impartial basis. … More

ERIC Suggests Revisions to ACA Minimum Value Proposed Regulations

The ERISA Industry Committee (ERIC) today submitted to the Internal Revenue Service a series of recommendations to improve proposed regulations relating to the determination of affordability and minimum value of eligible employer-sponsored plans under the Affordable Care Act (ACA).… More

More Letters to Agencies

Letters to Congress

ERIC Applauds Call for Elimination of Onerous Health Care Taxes

The ERISA Industry Committee (ERIC) applauds Chairman Orrin Hatch’s (R-Utah) opening statement at today’s Senate Finance Committee’s meeting, where he called for the elimination of the health insurance tax (HIT) on fully insured health plans and the 40 percent “Cadillac” excise tax on employer-sponsored health insurance… More

More than 50 Business Groups Call on Senate to Preserve Employer-Sponsored Health Benefits

More than 50 business organizations sent a letter to Senate Majority Leader Mitch McConnell and Democratic Leader Chuck Schumer urging them to protect the employer-sponsored health insurance system by repealing damaging taxes and preserving improvements to consumer-directed health options proposed in the House-passed American Health Care Act … More

More Letters to Congress

Press Releases

ERIC Applauds Call for Elimination of Onerous Health Care Taxes

The ERISA Industry Committee (ERIC) applauds Chairman Orrin Hatch’s (R-Utah) opening statement at today’s Senate Finance Committee’s meeting, where he called for the elimination of the health insurance tax (HIT) on fully insured health plans and the 40 percent “Cadillac” excise tax on employer-sponsored health insurance… More

Statement re: Senate HELP Committee Hearing on Stabilizing the Individual Health Insurance Market

Chairman Alexander, Ranking Member Murray and members of the Committee, thank you for this opportunity to submit a statement for the record on behalf of The ERISA Industry Committee (ERIC), regarding the hearing on stabilizing the individual health insurance market.… More

ERIC Asks that Transitional Reinsurance Fee Be Implemented on Fair and Impartial Basis

The ERISA Industry Committee (ERIC) today submitted comments to the Department of Health and Human Services (HHS) urging the agency to ensure that the method for computing the transitional reinsurance fee under the Affordable Care Act (ACA) not impose unnecessary administrative burdens or costs on employers, and that the fee be applied on a fair and impartial basis. … More

ERIC Statement on Obama Administration Announcing Delay of the Employer Shared-Responsibility Reporting Requirements and Penalties

Washington, D.C. -- Statement by Gretchen Young, ERIC Senior Vice President for Health Policy: “We applaud the Administration for listening to the business community and announcing last night that it is delaying until 2015 the employer shared-responsibility reporting requirements and penalties under the Affordable Care Act. … More

ERIC Suggests Revisions to ACA Minimum Value Proposed Regulations

The ERISA Industry Committee (ERIC) today submitted to the Internal Revenue Service a series of recommendations to improve proposed regulations relating to the determination of affordability and minimum value of eligible employer-sponsored plans under the Affordable Care Act (ACA).… More

More Press Releases

Testimony

Statement re: Senate HELP Committee Hearing on Stabilizing the Individual Health Insurance Market

Chairman Alexander, Ranking Member Murray and members of the Committee, thank you for this opportunity to submit a statement for the record on behalf of The ERISA Industry Committee (ERIC), regarding the hearing on stabilizing the individual health insurance market.… More

More Testimony