publications

Business Group Resources and Publications

Can't find it? We can help!

Select the documents you want from the list below and then click "Submit" to package all selected documents into a single downloadable "zip" file.

Health Benefits Taxation



SELECT PUBLICATION TITLE
Massachusetts Requires Employers to Pay More to Fund Medicaid Expansion and Stabilize Exchange Premiums
Earlier this month, Massachusetts Gov. Charlie Baker (R) signed a bill that will increase the Employer Medical Assistance Contribution (EMAC) contribution rates for 2018 and 2019 from 0.34% to 0.51% on the first $15,000 of wages.
Sep 1, 2017
Working for You in Washington – July 9, 2018
The Business Group's recent policy initiatives include improving health savings accounts, aiding the effort to eliminate Michigan's claims tax, voicing opposition to shifting ESRD Costs from Medicare to employer plans, supporting CMS efforts to improve quality, price transparency and data interoperability and asking the DOL for more clarity on Mental Health Parity disclosure requirements.
Jul 10, 2018
Michigan to Repeal Health Claims Tax
Recently, Michigan passed legislation repealing its Health Insurance Claims Assessment (HICA). This legislation, which the Business Group supported, should result in cost savings for self-insured plan sponsors with Michigan employees.
Jun 19, 2018
Michigan Takes Steps to Repeal Health Insurance Claims Tax
In May, Michigan passed legislation (SB 992, 993 and 994) that would repeal the 1% tax on paid health care claims, which was enacted in 2011 to fund its Medicaid program.
Jun 8, 2018
Letter to Michigan House Supporting SB 992-994 to Eliminate Health Insurance Claims Assessment for Self-Insured Plans
The Business Group urges the Michigan House to pass SB 992-994, which would lower the cost of self-insured health coverage for Michigan employers and employees.
May 24, 2018
Louisiana Explores Taxing TPAs and Insurers to Fund Exchange Reinsurance Program
Louisiana's Department of Insurance is seeking to establish a reinsurance program in 2019 to stabilize exchange premiums funded by taxes on third party administrators (TPAs) and insured plans.
May 11, 2018
Employer Response to Tax Reform
The purpose of this survey was to learn whether employers are planning to make any changes in 2018 as a result of the new tax reform law. This survey looks specifically at the number of employers planning to make changes as well as the types of changes planned for employee compensation practices, company operations and well-being programs. Sixty-two members of the Business Group responded to this survey, although the number may vary from question to question.
Mar 15, 2018
Public Policy Webinar: How Tax Reform will Affect Health and Welfare Benefits
In the final weeks of 2017, Congress passed the new tax reform bill (H.R. 1). As the most significant change to the U.S. Tax Code since 1986, this law will have wide-ranging short and long-term effects on employers and employees alike, including in the area of employee benefits. During this webinar, we discuss how this new law will affect employer-sponsored group health, leave, and fringe benefits.
Jan 3, 2018
Public Policy Alert: Tax Reform Details – Health & Welfare Benefits
Congress passed a new tax reform bill (H.R. 1)--the most significant change to the U.S. Tax Code since 1986. This bill will have wide-ranging short and long-term effects on employers and employees alike, including in the area of employee benefits. We summarize the provisions that will be most relevant to health and welfare plan sponsors.
Dec 21, 2017
San Francisco Increases Employer Mandate Amount for 2018
Recently, the San Francisco Board of Supervisors increased the amount that employers must spend on health care in 2018 and made other changes to the Health Care Security Ordinance (HCSO).
Dec 14, 2017
No Health Benefits Taxes in Congressional Tax Reform Proposals
As Congress debates simplifying the tax code and reducing taxes, neither the House nor the Senate proposals would eliminate the ACA excise tax nor cap the employee tax exclusion for employer-sponsored coverage.
Nov 21, 2017
Iowa and Oklahoma Withdraw ACA Waiver Requests for Alternative Health Reform
Recently, Iowa Insurance Division (IID) Commissioner Doug Ommen announced that the state would withdraw its waiver request to CMS to make only one plan available in the exchange with deductibles of $7,350/$14,700 (single/family).
Oct 31, 2017
Oregon and Oklahoma Seek to Establish Exchange Reinsurance Programs Funded in Part by Taxes on Insured Plans
Last month, Oregon and Oklahoma filed 1332 waiver requests with CMS seeking federal funding for reinsurance programs that will also be funded by taxes on insured plans.
Sep 15, 2017
Healthcare Benefits Tax Calculator
As Congress considers proposals to change the favorable tax treatment of employer-sponsored benefits, this tool helps you estimate new tax liability for your company and employees under three scenarios: eliminating the tax exclusion for health benefits, capping the exclusion, or eliminating all employer-sponsored coverage.
Mar 24, 2017
What Your CEO is Reading - Proposals for Taxing Health Benefits
What Your CEO is Reading outlines why your CEO may want to know how placing a cap on the health-benefits tax exclusion could impact the business.
Feb 16, 2017
Letter to Representatives Kelly and Courtney and Senators Heller and Heinrich Supporting Bipartisan Legislation to Repeal the ACA’s Excise Tax
The National Business Group on Health sent a letter to Representatives Kelly and Courtney and Senators Heller and Heinrich supporting their legislation that would eliminate the 40 percent tax on health benefits imposed by the Patient Protection and Affordable Care Act (ACA). The Business Group believes that any tax that raises the cost of health benefits will harm the more than 150 million Americans who rely on and value employer-sponsored health coverage and should be eliminated.
Feb 3, 2017
Massachusetts Governor Proposes $2,000 Employer Mandate Penalty to Help Fund Medicaid Program
As part of a 2018 Budget Proposal, Massachusetts Gov. Charlie Baker (R) seeks to reinstitute a penalty ($2,000 per employee penalty indexed to New England Inflation) for employers who don't meet requirements for providing health coverage to help pay for Medicaid enrollment growth driven by low-income employees.
Feb 1, 2017
Republican Senators Introduce ACA Repeal and Replace Proposals
Last week, three Republican Senators released two new ACA repeal and replace proposals that remain silent on the ACA’s excise tax, but would repeal the employer and individual mandates.
Feb 1, 2017
National Business Group on Health's Position Statement on Wellness Policy
National Business Group on Health's position on employee wellness policy, supporting legislative efforts and clear, consistent agency guidance that promotes and does not inhibit flexibility and innovation in wellness program design and operations.
Jan 5, 2017
Joint Letter to Congress Urging Repeal of the ACA’s Excise Tax and No Adverse Changes to Tax Treatment of Health Benefits
The National Business Group on Health sent a joint letter to Congress recommending repeal of the ACA’s excise tax and not to take additional action to cap the individual tax exclusion for employer-provided health care benefits, or limit employers’ deductibility of health care expenses.
Dec 16, 2016
What Your CEO is Reading - Trump and ACA
This newsletter highlights a Washington Post article about the future of the Affordable Health Care Act (ACA) under the Trump administration.
Nov 11, 2016
Michigan Governor Snyder Vetoes Bills that Would Repeal Tax on Paid Health Claims
Late last week, Michigan's Governor Rick Snyder (R) vetoed legislation (S987, S988, S989 and S990) that would have repealed Michigan's Health Insurance Claims Tax (HICA) on paid claims beginning in 2017 and reallocated state funding to support the Medicaid program.
Nov 1, 2016
California and Colorado Health Initiatives on November 8th Ballot
As people vote on November 8th, California and Colorado voters will also decide on health ballot initiatives. In Colorado, voters will decide whether the state will apply for an ACA Innovation Waiver that would implement a universal health plan beginning January 2019. ). In California, voters will decide whether to require the state to pay prices for prescription drugs no higher than those paid by the U.S. Department of Veteran’s Affairs (up to 24% lower) for certain populations.
Oct 31, 2016
IRS Issues 2016 ACA Employer Reporting Forms and Instructions
Recently, the Internal Revenue Service (IRS) issued final forms and instructions for Forms 1094-C and 1095-C, which provide additional guidance on the Affordable Care Act’s employer reporting requirements.
Oct 7, 2016
Toward the Finish Line: How Election 2016 is Shaping Up
Steve Wojcik discussed the impact of a Clinton or Trump White House, and control of the House and Senate, on various aspects of health care, including the excise tax and other proposals to tax health care benefits, ACA changes, the state exchanges, Medicare, and prescription drug policy.
Sep 12, 2016
National Business Group on Health Position Statement on Tax Treatment of Health Care
Congress should maintain the current tax treatment of employer-sponsored health care and eliminate the ACA’s excise tax.
Aug 15, 2016
ACA Boot Camp: Fees, Taxes, and Penalties
This webinar is a one-hour session designed to provide an overview of the ACA's fees, taxes and penalties for employer-sponsored group health plans.
Aug 4, 2016
House Republican Health Proposal Would Tax Health Benefits
Last week, the House Republican Task Force on Health Care Reform unveiled its health proposal that calls for ACA repeal/replace and largely leaves employer coverage intact.
Jun 29, 2016
Sen. Cassidy (R-La) and Rep. Sessions (R-Tx) Introduce ACA Substitute That Keeps Taxation of Benefits on Table
As Washington awaits House Speaker Paul Ryan’s (R-WI) ACA alternative, Senator Bill Cassidy (R-LA) and Representative Pete Sessions (R-TX) recently introduced a bill that would modify the ACA, but still tax health benefits.
May 31, 2016
House Ways and Means Committee Holds Hearing on Taxing Employer-Sponsored Health Care
Recently, the House Ways and Means Committee held a hearing to consider phasing in a cap on employees’ tax exclusion for employer-sponsored coverage, replacing the tax exclusion with a refundable tax credit and making health account contributions.
Apr 19, 2016
Joint Statement to the House Ways and Means Committee Expressing Concerns with Proposals to Change Tax Treatment of Job-Based Health Benefits
The National Business Group on Health, as part of the National Coalition on Benefits, sent a joint statement to the House Ways and Means Committee recommending that Congress avoid changes to the tax treatment of employer-sponsored health benefits that would adversely impact employers and employees.
Apr 14, 2016
Rhode Island Taxes Self-Insured Employers to Fund Vaccine Program
Rhode Island joined 8 other states (AK, CT, ID, ME, NH, NM, VT and WA) to require insurers and employer plans to pay a fee per covered life ($247.08 for children under 19 and $44.40 for adults annually) to the state to purchase vaccines.
Feb 29, 2016
Comments to IRS on proposals regarding opt-out payments and other ACA topics
The Business Group, in response to the IRS's request for comments regarding certain ACA rules applicable to employer-sponsored plans, submitted comments encouraging the IRS to maintain the current standards for affordability and minimum value of employer-sponsored plans.
Feb 18, 2016
San Francisco Increases Employer Mandate Amount for 2016
Recently, the San Francisco Board of Supervisors increased the amount that employers must spend on healthcare for 2016 and made other changes to the Health Care Security Ordinance (HCSO).
Feb 16, 2016
Vermont May Soon Become 5th State to Enact a Paid Sick Leave Mandate
The Vermont Senate may soon pass a House-passed bill that, if adopted, would make VT the 5th state (CA, CT, MA and OR) and DC to require employers to provide paid sick leave.
Feb 9, 2016
Congress Delays the ACA’s Cadillac Tax until 2020
Later today, the President is expected to sign a funding bill that will delay the ACA’s Excise (“Cadillac”) Tax from 2018 to 2020 tax year.
Dec 18, 2015
Coloradans to Vote on Universal Health Plan Alternative to ACA Paid for by New Payroll Taxes
Next November, Colorado voters will decide on a Constitutional Amendment that would require the state to seek an ACA Innovation Waiver to implement a universal health plan by January 2019.
Nov 17, 2015
Comments to IRS on ACA Excise ("Cadillac") Tax on High Cost Employer-Sponsored Health Coverage
The Business Group, in response to the IRS's notice and request for comments regarding the ACA’s excise tax on high cost employer-sponsored health coverage, submitted comments encouraging the IRS to minimize the administrative and cost burdens associated with the tax.
Oct 1, 2015
Government Shutdown Coming Down to the Wire but Unlikely
The House and the Senate have until today to pass legislation to fund the federal government or risk shutting down.
Sep 28, 2015
Public Policy Webinar: Update on ACA Minimum Value, Nondiscrimination, and Other Regulatory Developments
This webinar provides an overview of new agency guidance on the ACA’s minimum value and nondiscrimination rules, as well as updates on other regulatory developments for group health plans.
Sep 25, 2015
More on ACA Employer Reporting
The IRS issued Notice 2015-68 and final forms and instructions, which provide additional guidance on the Affordable Care Act’s employer reporting requirements
Sep 24, 2015
Rubio Would Allow Employee Choice and Equalize Tax Treatment of Individual and Employer Coverage
Some Presidential candidates, most notably Senator Rubio (R-FL) and Governor Walker (R-WI), have started outlining their health care proposals as the 2016 nomination process moves forward.
Aug 27, 2015
What Your CEO is Reading - August 2015 Update on Cadillac Tax
This newsletter highlights the results of a recently released analysis by the Kaiser Family Foundation on when employers would begin to see the impact of the excise tax known as the "Cadillac" tax.
Aug 27, 2015
ACA Key Plan Effective Dates for 2013-2018
This chart summarizes Affordable Care Act compliance deadlines applicable to group health plans for 2013-2018.
Aug 21, 2015
Public Policy Webinar: New Guidance on the ACA's Excise (“Cadillac”) Tax on High Cost Employer-Sponsored Health Coverage
Recently, the IRS issued Notice 2015-52 on implementation of the ACA's excise tax on high cost employer-sponsored health coverage, which becomes effective in 2018. During this webinar, we discuss this guidance, how it may affect employer-sponsored health plans, and our future comments to the IRS.
Aug 19, 2015
IRS Issues More Guidance on ACA Excise (“Cadillac”) Tax on High Cost Health Coverage
The IRS issued Notice 2015-52, which provides more details on the IRS’s approach to implementing the ACA's excise tax on high cost employer-sponsored health coverage, known as the "Cadillac" tax.
Aug 14, 2015
Large Employers' 2016 Health Plan Design Survey: Chart Pack
This year’s survey looks at the benefit offerings of 140 large employer members of the Business Group, and the changes they are making for 2016. This chart pack compiles the results of the survey into an easy-to-use format.
Aug 12, 2015
Large Employers' 2016 Health Plan Design Survey: Reducing Costs While Looking to the Future
This year’s survey looks at the benefit offerings of 140 large employer members of the Business Group, and the changes they are making for 2016. Much of the survey looks at how employers are controlling costs and mitigating the impact of the excise tax through tactics including: expanding consumerism; changes to cost-sharing; and changing the health care delivery system.
Aug 12, 2015
Employer Alert: Who Are Your “Employees” for ACA Compliance Purposes?
Since the ACA’s enactment, large employers have been preparing for implementation of the ACA’s employer shared responsibility provisions and employer reporting provisions. One issue that has caused some confusion for employers is the distinction between employee and independent contractor for purposes of complying with these ACA requirements—particularly when employers use staffing firms. This Employer Alert provides a brief overview of how the ACA defines “employee”; practice tips that plans sponsors should consider when dealing with this issue; and links to additional resources.
Jul 24, 2015
Senate Finance Committee Workgroup Report Avoids Talk of Taxing Health Benefits
Late last week, the Senate Finance Committee Bipartisan Tax Working Group released 5 reports with recommendations for reforming the nation’s tax code. The reports did not include recommendations to change the current tax status for employer-sponsored health care.
Jul 14, 2015
What Your CEO is Reading - Cadillac Tax Update
This newsletter highlights how CFOs are working to meet the challenge that companies of all sizes in many industries face in dealing with the impending excise tax on high cost coverage (often referred to as the "Cadillac" tax).
May 27, 2015
Comments to IRS on ACA Excise ("Cadillac") Tax on High Cost Employer-Sponsored Health Coverage
The Business Group, in response to the IRS's notice and request for comments regarding the ACA’s excise tax on high cost employer-sponsored health coverage, submitted comments encouraging the IRS to (1) allow plan sponsors flexibility to continue innovative plan designs and health care delivery models that lower the overall cost of health coverage and (2) minimize the administrative and cost burdens associated with the tax.
May 15, 2015
Public Policy Webinar: Update on ACA Excise Tax and Other Regulatory Issues for Health Plans
This webinar is a follow-up to our March 3, 2015 overview webinar on the IRS's initial guidance on the ACA's excise tax on high cost employer-sponsored health coverage, which becomes effective in 2018. During this webinar, we cover frequently asked questions, the Business Group's recommendations to the IRS on excise tax implementation, and new regulatory developments for group health plans.
Apr 24, 2015
Public Policy Webinar: An In-Depth Look at ACA Employer Reporting
This webinar is a follow-up to the February 20, 2015 overview webinar on the ACA's employer reporting requirements, which become effective in 2016 for the 2015 calendar year. During this webinar, we cover frequently asked questions, more detailed reporting instructions, and reporting rules for specific populations such as retirees, part-time employees, and collectively bargained employees.
Apr 17, 2015
Public Policy Webinar: An Early Look at the ACA’s Excise (“Cadillac”) Tax on High Cost Employer-Sponsored Health Coverage
The IRS issued Notice 2015-16, which describes potential approaches to implementing the ACA’s excise tax on high cost employer-sponsored health coverage, known as the “Cadillac” tax. During this webinar, we will discuss this initial guidance, how it may affect employer-sponsored health plans, and our future comments to the IRS.
Mar 3, 2015
IRS Issues Initial Proposals on Cadillac Tax Implementation
The IRS issued Notice 2015-16, which describes potential approaches to implementing the ACA's excise tax on high cost employer-sponsored health coverage, known as the "Cadillac" tax. This Notice is the first of what is expected to be a series of IRS guidance documents and opportunities to comment before the tax becomes effective in 2018.
Feb 25, 2015
Public Policy Webinar: ACA Employer Reporting – Final IRS Forms and Instructions
Recently, the IRS issued final forms and instructions for the ACA's employer reporting requirements, which become effective in 2016 for the 2015 calendar year. During this webinar, we provide an overview of these forms and instructions.
Feb 20, 2015
IRS Issues More ACA Guidance on Fees, Full-Time Status
The IRS issued additional guidance on several ACA-related tax rules that apply to plan sponsors and their group health plans, including PCORTF fees, cafeteria plan rules, and employer shared responsibility rules.
Sep 23, 2014
Chart on the Individual Mandate Penalties
This chart provides more details on the penalties associated with not complying with the individual mandate.
Dec 12, 2013
Comments to IRS on Proposed Regulations Related to Reporting on Minimum Essential Coverage
The National Business Group on Health, in response to proposed regulations under the Affordable Care Act related to reporting on minimum essential coverage, submitted comments recommending flexibility to report in a manner that accommodates plans' current administrative, payroll, and recordkeeping procedures.
Nov 8, 2013
Agencies Issue Guidance on Affordable Care Act’s Individual Mandate, Exchanges, and Contraceptive Coverage
HHS, DOL, and IRS issued guidance implementing a number of ACA provisions, including: final regulations on the ACA’s individual mandate and certain Exchange functions; guidance on reporting related to premium tax credits, guidance on the interaction between employer-sponsored health coverage, government-sponsored health coverage, and the individual mandate; and final regulations on coverage of women’s preventive services.
Jul 3, 2013
IRS Issues Additional Final Regulations on Premium Tax Credit under Affordable Care Act
The IRS issued final regulations clarifying that for purposes of individuals’ eligibility for premium tax credits, affordability of employer-sponsored coverage is based on whether the portion of the annual premium the employee must pay for self-only coverage exceeds 9.5% of household income.
Feb 6, 2013
IRS Issues Guidance on "Free Rider" Assessment and 90-Day Waiting Period Limitation under ACA
The IRS has released guidance and requests for comment on determining whether employees are full-time for purposes of the "free rider" assessment and the 90-day waiting period limitation under the ACA.
Sep 5, 2012
U.S. Supreme Court Decision Rules Affordable Care Act Constitutional
The U.S. Supreme Court upholds all provisions of the Affordable Care Act.
Jun 28, 2012
Comments to DOL on Affordable Care Act Automatic Enrollment, Employer Shared Responsibility, and Waiting Period Requirements
The National Business Group on Health, in response to Frequently Asked Questions regarding the Affordable Care Act's automatic enrollment, employer shared responsibility, and waiting period requirements, submitted comments encouraging flexibility for plan sponsors in implementing these requirements.
Apr 9, 2012
Federal Agencies Issue Additional Guidance on Employer Free Rider Assessment, 90-Day Waiting Period Limitation, and Automatic Enrollment under Affordable Care Act
HHS, DOL, and Treasury have issued additional guidance on the employer free rider assessment, 90-day waiting period limitation, and automatic enrollment provisions of the Affordable Care Act.
Feb 10, 2012
IRS Issues Additional Guidance on W-2 Reporting Requirement under the Affordable Care Act
The IRS has issued additional guidance on how employers should report the costs of health coverage on Forms W-2.
Jan 5, 2012
Internal Revenue Service Releases Guidance on Use of Health Accounts for Over-the-Counter Drugs in 2011
The Internal Revenue Service (IRS) released guidance on the Patient Protection and Affordable Care Act's (Affordable Care Act) provision that revises the definition of qualified "medical expenses" to exclude over-the-counter (OTC) medicines or drugs, unless prescribed by physicians, for employer-provided plans including health flexible spending accounts (FSAs), health reimbursement arrangements (HRAs) or Health Savings Accounts (HSAs).
Sep 10, 2010
The Internal Revenue Service (IRS) Releases Additional Rules on HSA Comparable Contributions
IRS Clarifies Comparable Contribution Rules for Health Savings Accounts (HSAs) and Announces Filing Requirements for Excise Tax Penalties.
Sep 10, 2009
Proposed Cafeteria Plan Rules Affect Health Benefits
Policy Alert - August 10, 2007
Aug 10, 2007
New Tax Law Changes Definition of Dependent and May Affect the Taxation of Certain Dependent Health Benefits
Policy Alert - November 22, 2004
Nov 2, 2004
Clarification of IRS Rules on Tax Deductibility of Weight Loss Programs and Health Club Fees for Obesity
Policy Alert - August 14, 2002
Aug 14, 2002

LinkedIn Twitter