Government Documents & Releases
Frequently there are items of interest to our members companies that are released by the government that are part of the legislative development process during the healthcare reform discussion. Some are informational, while others may be significant advances in particular legislative areas. This section is designed to contain those documents issued by the government that are judged most important to our membership during the healthcare reform legislative process.
2013
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Economic Security: Health, Retirement, Life Insurance, Fringe Benefits, and Executive Compensation
5/24/2013
The seventh in a series of papers compiling tax reform options released by the Senate Finance Committee staff.
- Senators Cardin and Enzi introduce FSA cash-out legislation 5/17/2013
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IRS Rev. Proc. 2013-25: 2014 Inflation adjusted amounts for HSAs
5/02/2013
Rev. Proc. 2013-25, providing the 2014 inflation-adjusted amounts for health savings accounts (HSAs).
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IRS Proposed Regulations on MV of Eligible Employer-Sponsored Plans and Other Rules
5/02/2013
Proposed regulations issued by the IRS that address the impact of HRAs, HSAs, and wellness programs with respect to minimum value and affordability determinations.
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The President’s Budget for Fiscal Year 2014
4/10/2013
Fiscal Year 2014 Budget released by the Office of Management and Budget
- Patient Protection and Affordable Care Act Standards - Final Rule 2/22/2013
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FAQs about Affordable Care Act Implementation (Part XI)
1/25/2013
Additional Frequently Asked Questions (FAQs) were issued, compiled by the Departments of Labor, Health and Human Services (HHS), and the Treasury, regarding implementation of various provisions of the Affordable Care Act, including stand-alone HRAs and the use of HRAs to purchase individual policies.
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IRS Revenue Notice 2013-8
1/16/2013
The enactment of the American Taxpayer Relief Act (ATRA) of 2012 restored parity to the monthly transit limit (raising it from $125 to $240 for the 2012 taxable year). In response to previously published IRS guidance retroactively increasing the combined transit pass and commuter highway vehicle (transit) monthly limit from $125 to $240 for the 2012 tax year, the IRS has issued IRS Notice 2013-8. Notice 2013-8 provides detailed assistance to employers who, in 2012, provided transit benefits in excess of the $125 per month that was less than or equal to the new $240 monthly transit limit.
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Congressional Budget Office (CBO) Estimate of the Budgetary Effects of H.R. 8
1/14/2013
Congressional Budget Office (CBO) Estimate of the Budgetary Effects of H.R. 8, the American Taxpayer Relief Act of 2012, as passed by the Senate on January 1, 2013.
- H.R. 8 The American Taxpayer Relief Act of 2012 (ATRA) - Final Legislation 1/14/2013
- Revenue Procedure 2013-15 1/11/2013
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H.R. 8
1/01/2013
Draft of H.R. 8 as of December 31, 2012
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ATRA of 2012 Summary
1/01/2013
Summary of tax provisions in the American Taxpayer Relief Act of 2012 as of December 31, 2012.
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ATRA Health Provisions
1/01/2013
Outline of Medicare and other health provisions in the American Taxpayer Relief Act of 2012 as of December 31, 2012.
2012
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HHS Releases Proposed Rule on Benefit and Payment Parameters for 2014
12/07/2012
Proposed Rule on Patient Protection and Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2014
- Proposed Rule on Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation 11/26/2012
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HHS Releases Proposed Rules on ACA Implementation
11/21/2012
On November 20, 2012, the Administration issued a series of proposed rules to implement the Affordable Care Act (ACA).
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Summary of Benefits and Coverage and Uniform Glossary | Issued February 14, 2012
9/07/2012
Summary of Benefits and Coverage (SBC) and Uniform Glossary
- Congressional Budget Office Releases New Analyses on the Affordable Care Act (ACA) 7/24/2012
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IRS Notice 2012-40 Guidance Related to 2500 FSA Salary Reduction Cap and Use It or Lose It
7/17/2012
The IRS issued guidance in the form of IRS Notice 2012-40 regarding the $2,500 limit for health FSA salary reductions.
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H.R. 6606-The Commuter Savings Act
7/06/2012
To amend the Internal Revenue Code of 1986 to extend the parity between the exclusion from income for employer-provided mass transit and parking benefits.
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Special Supreme Court (SCOTUS) Update: It’s a Whole New World for Flex
6/28/2012
At approximately 10:00 a.m. this morning, the Supreme Court released its long-awaited decision on the Affordable Care Act (ACA). In the 5-4 decision authored by Chief Justice Roberts, the Supreme Court found that the individual mandate provisions of the ACA were constitutional as a tax. The relevant quote from the section on the mandate is as follows: “Our precedent demonstrates that Congress had the power to impose the exaction in Section 5000A under the taxing power, and that Section 5000A need not be read to do more than impose a tax. This is sufficient to sustain it.”
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Statement of Administrative Policy | H.R. 436 - Health Care Cost Reduction Act of 2012
6/06/2012
On June 6, 2012, the Obama Administration issued a Statement of Administration Policy (SAP), which focused on the offset of costs incurred by H.R.436 and expressed the President Obama’s intent to veto the bill.
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IRS Notice 2012-38 Request for Comments on Use of Electronic Media to Provide Transportation Fringe
5/29/2012
The Treasury and the IRS have become aware that changes in fare media and transit benefit administration may have created the need for concerning the specific situations described in Rev. Rul. 2006-57, which provides guidance on the use of smartcards, debit or credit cards, or other electronic media to provide qualified transportation fringes under sections 132(a)(5) and (f) of the Internal Revenue Code (effective on January 1, 2012).
Developments in technology; an increase in the number of transit systems and third parties providing electronic media for transit use; and the trend away from use of paper fare media provide a basis for concluding that the four situations described in Rev. Rul. 2006-57 may not cover the full range of available electronic media for providing fare media.
Treasury and the IRS request comments on how electronic media may meet the statutory requirements under section 132(f) for providing transit benefits, either as vouchers or transit passes or through bona fide cash reimbursement arrangements in a manner other than those described in situations one through four in Rev. Rul. 2006-57. Also, Treasury and the IRS request comments on the availability of terminal-restricted cards and any other electronic media qualifying as vouchers or transit passes for purposes of determining whether such items are readily available and, therefore, cash reimbursement arrangements for providing transit benefits should be prohibited. Finally, Treasury and the IRS request comments on challenges employers encounter in transitioning from paper transit passes or vouchers to electronic media that qualify as vouchers or transit passes, or from cash reimbursement arrangements to electronic media qualifying as transit passes or vouchers.
Notice 2012-38 will be published in the Internal Revenue Bulletin 2012-24 on June 6.
- DOL’s FAQs about Affordable Care Act Implementation Part IX 5/11/2012
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IRS provides cost-of-living adjustments and contribution amounts for 2013
5/10/2012
IRS Revenue Procedure 2012-216 provides the 2013 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under SS223 of the IRC, including an increase in the minimum deduction amounts to $1,250 for single and $2,500 for families and an increase of the contribution limit amounts to $3,250 for self and $6,450 for families.
- 112th Congress 1st Session S. 1404 4/12/2012
- 112th Congress 1st Session H.R. 1004 4/12/2012
2011
- Supercommittee Hearing on Previous Debt Proposals 11-01-2011 11/04/2011
- Joint Select Committee’s new website 9/13/2011
- Supercommittee Member and Staff Bios 9/13/2011
- Section By Section of the American Jobs Act 9/13/2011
- Text of American Jobs Act 9/13/2011
- Senate HELP Hearing on FDA User Fees 7-28-11 8/05/2011
- Debt Ceiling Proposal - Boehner Framework 8/01/2011
- A BIPARTISAN PLAN TO REDUCE OUR NATIONS DEFICITS 7/19/2011
- DRAFT Bipartisan Group Plan 7-pages 7/19/2011
- DRAFT Bipartisan Group Plan Backups.pdf 7/19/2011
- Section by Section Short Version - Family and Retirement Health Investment Act 5/26/2011
- Section by Section Long Version - Family and Retirement Health Investment Act 5/26/2011
- Family and Retirement Health Investment Act 5/26/2011
- 3-17-11 Notes - House EC Hearing on CLASS 3/18/2011
- 3-16-11 Notes - House Armed Services Hearing on Military Health System Overview Beneficiary Perspectives 3/18/2011
- 3-15-11 Notes - House Armed Services Hearing on Military Health System Overview.pdf 3/18/2011
- HR 1004 - Medical Flexible Spending Account Improvement Act 3/11/2011
- HR605 - Paulsen - Reintroduction of Patients Freedom to Choose Act 2/15/2011
- S312 - Hutchison - Reintroduction of Patients Freedom to Choose Act.pdf 2/15/2011
- Cosponsors S312 & HR605 Reintroduction of Patients Freedom To Choose Act.pdf 2/15/2011
- Hutchison Letter 2-8-11 - Reintroduction of Patients Freedom to Choose Act 2/08/2011
- Paulsen Letter 2-8-11 - Reintroduction of Patients Freedom to Choose Act 2/08/2011
- Senate HELP Hearing on Health Insurance Reform 1-27-11 - Summary 1/29/2011
- House WM Hearing on Fundamental Tax Reform 1-20-11 - Summary 1/29/2011
- House Judiciary Hearing on Medical Liability Reform 1-20-11 - Summary 1/29/2011
- Representative Erik Paulsen (R-3rd, MN) - Dear Colleagues 1/26/2011
2010
- IRS_Notice_2011-5.pdf 12/23/2010
- 112th Congress First Session Committee Assignments (pdf) 12/10/2010
- Summary of the Medicare and Medicaid Extenders Act of 2010 (pdf) 12/10/2010
- Tax, UI, Job JCT Score 12/10/2010
- Final: Tax, UI, Jobs Compromise Bill 12/10/2010
- HR 4994 12/10/2010
- Rep Paulson Final Leg Language 7/29/2010
- Sen. Hutchison Introduces The Patients’ Freedom to Choose Act 7/29/2010
- Rep. Paulsen Introduces Patients Freedom to Choose Act 7/29/2010
- Casey-Brown COBRA Amendment 6/24/2010
- Interim Final_Rule - Grandfathering Status of ER Health Plans under PPACA 6/15/2010
- Patient Protection and Affordable Care Act - EBSA site 4/07/2010
- Managers Amendment to Reconciliation Proposal - CBO Score 3/21/2010
- Manager’s amendment to the reconciliation bill - 4872 3/20/2010
- Draft Update - Summary Healthcare Reconciliation - 2010 03 16 3/18/2010
- Legislative language - Reconciliation bill - to change Senate-passed health reform bill. 3/18/2010
- CMS: HRA Reporting - Section 111 MSP 3/17/2010
- CBO score for passed Senate health reform bill 2010 03 10 3/10/2010
- Post Reconciliation Graph - What may it look like? 3/03/2010
- HIRE Act - 4 Jobs Provisions Only (Updated) 2/11/2010
- Joint Statement - Senate Finance Committee Leadership - HIRE Act.pdf 2/11/2010
- The HIRE ACT Draft 2/11/2010
2009
- Reid Letter on Managers Amendment 12/19/2009
- JCT score on Managers Amendment 12/19/2009
- Manager’s Amendment to Health Care Bill - 2009 12 19 12/19/2009
- Department of Defense Appropriations Act for Fiscal Year 2010 12/18/2009
- Schumer Amendment - SA 2993 12/08/2009
- SIMPLE provisions - Document #2 11/17/2009
- SIMPLE provisions - Document #1 11/17/2009
- Blue Dog Letter to CBO - Does Legislation Bend The Curve? 10/30/2009
- HCR House Bill Section by Section 10/29/2009
- HCR House Bill Complete Summary 10/29/2009
- HCR House Bill Immediate Investments 10/29/2009
- HCR House Bill Timeline 10/29/2009
- HCR House Bill Topline Changes 10/29/2009
- Senate Finance Committee Report on Health Bill - 2009 10 19 10/20/2009
- Senate Finance Committee Bill 10/20/2009
- Excise Tax - Additional Views 10/20/2009
- Additional Views - Rockefeller 10/20/2009
- Joint Economic Committee: Senate Finance Committee Bill Will Effectively Eliminate Flexible Spending Accounts 10/15/2009
- Senate Health Care Reform Mark 9/16/2009
- Senate Bill - Joint Committee on Taxation 9-15-09 9/16/2009
- Baucus Health Care Reform Frameork 9/08/2009
- Tri-Committee Summary of America’s Affordable Health Choices Act 7-14-09 7/14/2009
- America’s Affordable Health Choices Act of 2009 7/14/2009
- Reid - Republicans stand in the way of Health Care Reform - June 23 2009 6/23/2009
