Health Care Reform

While Congress Ponders Excise Tax Repeal, IRS Seeks Feedback from Employers

Oct 2, 2015

As Congress considers whether to repeal the excise tax through legislation, the Treasury Department and the Internal Revenue Service (IRS) are moving forward with the second of two preliminary notices in the Federal Register gathering information from the regulated community on how to best implement the tax.

Notice 2015-52 complements the earlier-issued Notice 2015-16 and covers several issues related to implementation of the excise tax. In its response, SHRM’s comment letter provides suggestions to the agency on how it should best determine who is liable for the tax; how to calculate the cost of applicable coverage; what age and gender adjustments are needed; and how to handle specialized types of health care plans such as HSAs, FSAs and HRAs.

SHRM will have an additional opportunity to weigh in on the excise tax, as these agencies plan to review the information they receive in response to these two notices, and once they issue a comprehensive proposed rulemaking for public comment likely in early 2016.

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