Health Care Reform Resource Page

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Beginning in 2017, the Republican majority in Congress and the Trump administration have made repeal and replacement of the Affordable Care Act (ACA) a top priority. But until the law and its implementing regulations are changed, employers subject to the act must comply with its many requirements.

Affordable Care Act Updates:

ACA-Repeal Proponents Consider Taxing Employer Health Benefits
Tax-free benefits are on the block as policymakers weigh capping the tax exclusion for employee health care. Employer groups are pushing back, hard, against that idea.

IRS to Accept Tax Returns Lacking Health Care Status; Employer Reporting Unchanged
Although the IRS has announced it will not reject taxpayers' 2016 returns that are missing health coverage information, employers still must distribute 1095 forms to employees and report employee health coverage to IRS, as deadlines loom.

What of Covered California and Other State-Run Exchanges After ACA Repeal?
Moves to repeal and replace the Affordable Care Act (ACA) have left many small business employees who acquired insurance through state-run health care exchanges, such as Covered California, wondering what will happen to their coverage.

In Focus: Patient Freedom Act Would Let States Keep the ACA
Several Affordable Care Act (ACA) replacement bills have been floated by Republican senators and representatives this year, but the Collins-Cassidy Patient Freedom Act is drawing more attention than others due to its novel approach. In an effort to garner at least some Democratic votes in Congress, the measure would allow states that like the ACA to keep it.

How Trump's First Executive Order Could Affect Employer Health Plans
President Donald Trump's Jan. 20 executive order directing federal agencies that oversee the Affordable Care Act to waive or delay burdensome taxes, penalties and regulations could affect employer plans' coverage mandates and fees, but won't do so immediately.

Price Stresses Health Care Affordability and Choice at Confirmation Hearings
Rep. Tom Price, during Senate confirmation hearings on his nomination to become Secretary of Health and Human Services, outlined broad goals for the U.S. health care system—including the option of decoupling health care from employment.

SHRM: 'Repeal and Replace' Must Strengthen Employer-Based Health Care
As the Republican-majority in Congress takes the first step toward repeal and replacement of the Affordable Care Act, the Society for Human Resource Management is urging Congress to maintain the success of the employer-based health care system.

Experts Predict ACA Repeal-and-Replace Prospects
President-elect Donald Trump and Republican congressional leaders have made clear their intentions to repeal the Affordable Care Act. How that will play out has been the topic of speculation by experts in the field. Some of them recently shared their expectations. 

New Law Lets Small Employers Use Stand-Alone HRAs
Enactment of the 21st Century Cures Act lets small businesses use health reimbursement arrangements (HRAs) to fund employees who buy individual plans on the open market. 

IRS Delays Employers' Deadline to Distribute ACA Reporting Form 1095 to Employees
The IRS is giving employers an additional 30 days to distribute the Affordable Care Act's tax year 2016 information-reporting forms to employees, extending the deadline from Jan. 31, 2017, to March 2. But the due dates for filing Forms 1094 and 1095 with the IRS remain unchanged: Feb. 28 for paper/mail submissions or March 31 for electronic filing.

SHRM Questions and Answers

For additional information on implementing the Affordable Care Act, SHRM members can contact the SHRM Knowledge Center.

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