Health >> Health Care Reform (PPACA) >> Tax, Fee & Revenue Issues


Legislative — proposals, bills and analysis from 2006-present

Regulatory — administrative rules and information from U.S. offices and agencies

Judicial — current and past court cases and amicus briefs

Archive — Click to access archived items for this issue

Press Releases — Council statements and advisories to the news media

See Also — for related information

Related Links — for related links



(Items in italic are available only to Council members.)

Official Source Documents

February 16, 2017 — House Republicans' "Repeal and Replace" Policy Brief and Resources

January 9, 2017 — Middle Class Health Benefits Tax Repeal Act (S. 58)

January 3, 2017 — Middle Class Health Benefits Tax Repeal Act (H.R. 173)

May 19, 2016 — World’s Greatest Healthcare Plan Act (H.R. 5284)

May 19, 2016 — Official Section-by-Section Summary of World’s Greatest Healthcare Plan Act (H.R. 5284)

March 16, 2016 — Preserving Consumer Health Accounts Act (S.2698)

January 8, 2016 — Fiscal Year 2016 Budget Reconciliation Bill, As Vetoed by President

December 15, 2015 — Omnibus Spending Bill, 2015 (House Amendment #1 to Senate Amendment to H.R. 2029)

November 18, 2015 — BENEFITS BLUEPRINT: Evaluating the Impact of the 40 Percent ‘Cadillac’ Tax on Plan Sponsors and Participants: Analyzing Economic Research

September 24, 2015 — American Worker Health Care Tax Relief Act (S. 2075) (Brown)

September 17, 2015 — The Middle Class Health Benefits Tax Repeal Act (S. 2045) (Heller-Heinrich)

April 28, 2015 — Background/Summary of The Middle Class Health Care Tax Repeal Act

April 28, 2015 — The Middle Class Health Care Tax Repeal Act (H.R. 2050) (Courtney)

February 11, 2015 — Ax the Tax on Middle Class Americans' Health Plans Act (H.R. 879)

November 14, 2013 — Bill to Repeal Transitional Reinsurance Program (H.R. 3489)

November 10, 2011 — Summary of Trade Adjustment Assistance Extension Act of 2011, Affecting Health Coverage Tax Credit and COBRA Continuation Coverage (Courtesy of Crowell & Moring, LLP)

Council Materials

February 23, 2017 — Mercer Presentation Slides - Capping the Employee Tax Exclusion for Employer Health Coverage: Projection of the Long-Term Impact

February 13, 2017 — Members of The Alliance to Fight the 40 | Don’t Tax My Health Care

February 13, 2017 — Joint Letter on the Tax Treatment of Health Benefits to NEC

February 13, 2017 — Letter to President Trump on tax treatment of health care

February 6, 2017 — Key Findings from 2017 Nationwide Public Opinion Survey on Capping the Health Care Tax Exclusion

February 6, 2017 — Voters reject ACA replacement proposals that would tax employer-sponsored health benefits

January 31, 2017 — Infographic: America Votes NO on the "Cadillac Tax"

January 31, 2017 — Key Findings from 2017 Nationwide Public Opinion Survey On 40 Percent “Cadillac Tax”

April 14, 2016 — Testimony of Tresia Franklin (Hallmark) on Behalf of the American Benefits Council Before the House Education and Workforce Subcommittee on Health, Employment, Labor and Pensions

March 23, 2016 — Key Findings from Nationwide Public Opinion Survey On 40 Percent “Cadillac Tax”

March 22, 2016 — Health Savings Protection Act (H.R. 4832)

February 3, 2016 — Alliance to Fight the 40 Interested Parties Memo

January 15, 2016 — Pomeroy Perspectives: Winning the War on the Cadillac Tax – For Now

January 11, 2016 — 40 Percent Tax Talking Points: A Tax on Chevys, Not Cadillacs

January 11, 2016 — Talking Points on the 40 Percent Tax on Health Benefits

December 16, 2015 — Council Letter to U.S. House of Representatives Urging Approval of 'Cadillac Tax' Delay

December 16, 2015 — Action Alert: Urge Congress to Stop the “Cadillac Tax”

December 16, 2015 — Council Letter to U.S. Senate Urging Approval of 'Cadillac Tax' Delay

November 17, 2015 — Action Alert: Action needed before December 11 to seek repeal of ‘Cadillac Tax’

June 25, 2015 — Group Letter to Congress Urging Repeal of the 40 Percent Tax on Health Benefits

June 17, 2015 — Results from the Council's Membership Survey on the 40 Percent Tax

June 17, 2015 — Magnifying A 2020 Vision: A Closer Look at Selected Proposals to Strengthen Employer-Sponsored Health Benefits

May 19, 2015 — 40% Tax on Health Benefits Fast Facts

Official Source Documents

November 4, 2016 — IRS Notice 2016-64: Adjusted Applicable Dollar Amount for PCORI Fee

July 8, 2016 — IRS NPRM on ACA Premium Tax Credit VI

December 18, 2015 — IRS Final Regulations on Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit

July 30, 2015 — IRS Notice 2015-52 on Section 4980l Excise Tax on High Cost Employer-Sponsored Health Coverage

March 30, 2015 — IRS Notice 2015-29: Application of Health Insurance Providers Fee to Expatriate Plans

February 27, 2015 — HHS/CMS Final Regulations on Notice of Benefit and Payment Parameters for 2016 including Transitional Reinsurance Fee

February 23, 2015 — IRS Notice 2015-16: RFI on the 40% Excise Tax on High Cost Employer-Sponsored Health Coverage

September 19, 2014 — IRS Notice 2014-56: Adjusted Applicable Dollar Amount for PCORI Fee

May 22, 2014 — CMS Guidance on Reinsurance Contributions Process

March 11, 2014 — HHS Final Regulations: Notice of Benefit and Payment Parameters for 2015 including Transitional Reinsurance Fee

December 2, 2013 — HHS Notice of Benefit and Payment Parameters for 2015 including Transitional Reinsurance Fee

October 30, 2013 — CMS Final Rule on Exchange, Premium Stabilization Programs and Market Standards; Amendments to the HHS Notice of Benefit and Payment Parameters for 2014 (Including Guidance on Transitional Reinsurance Program)

July 25, 2013 — IRS Questions and Answers on Payment of PCORI Fee

May 3, 2013 — IRS Proposed Regulations on Minimum Value of Eligible Employer-Sponsored Plans, Health Insurance Premium Tax Credit (Section 36B)

March 11, 2013 — HHS Notice of Benefit and Payment Parameters for 2014: Final Regulations on Risk Adjustment, Transitional Reinsurance, and Risk Corridors Programs; Cost-Sharing Reductions; User Fees for Federally-Facilitated Exchanges; Advance Payments of the Premium Tax Credit; the Federally-Facilitated Small Business Health Option Program; and the Medical Loss Ratio Program

March 11, 2013 — HHS Notice of Benefit and Payment Parameters for 2014: Interim Final Regulations and Amendments to Risk Adjustment, Transitional Reinsurance, and Risk Corridors Programs; Cost-Sharing Reductions; User Fees for Federally-Facilitated Exchanges; Advance Payments of the Premium Tax Credit; the Federally-Facilitated Small Business Health Option Program; and the Medical Loss Ratio Program

March 4, 2013 — IRS Proposed Regulations Regarding PPACA Health Insurance Providers Fee

February 1, 2013 — IRS Final Regulations on Health Insurance Premium Tax Credit under PPACA

December 7, 2012 — HHS Proposed Regulations on Benefit and Payment Parameters under PPACA (Including Transitional Reinsurance Fee)

December 6, 2012 — IRS Final Regulations on Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Institute (PCORI) Research Trust Fund

December 5, 2012 — IRS Notice of Proposed Rulemaking on Additional Medicare Tax

November 30, 2012 — IRS Notice of Proposed Rulemaking on Net Investment Income Tax

November 30, 2012 — IRS Frequently Asked Questions on Transitional Reinsurance Program

August 15, 2012 — Council Special Alert: PPACA Transitional Reinsurance Fee to be Assessed on Insured and Self-Insured Health Plans

July 12, 2012 — Corrections to Final Regulations - IRS Final Regulations on Health Insurance Premium Tax Credit under PPACA

May 31, 2012 — HHS Bulletin on the Transitional Reinsurance Program: Proposed Payment Operations

May 23, 2012 — IRS Final Regulations on Health Insurance Premium Tax Credit under PPACA

April 17, 2012 — IRS Proposed Regulation on Funding of Patient-Centered Outcomes Research Trust Fund

March 23, 2012 — HHS Presentation/Summary of Final Regulations on Reinsurance, Risk Corridor and Risk Adjustment Standards under PPACA

March 23, 2012 — HHS Final Regulations on Reinsurance, Risk Corridor and Risk Adjustment Standards under PPACA

August 17, 2011 — IRS Notice of Proposed Rulemaking on the Health Insurance Premium Tax Credit

August 12, 2011 — IRS Fact Sheet on the Health Insurance Premium Tax Credit NPRM

June 9, 2011 —  IRS Notice 2011-35 on Comparative Effectiveness Program Fees

April 1, 2011 — FAQs on PPACA Implementation Part VI

Council Materials

December 16, 2016 — Highlights from the Obama Administration’s Fall 2016 Regulatory Agendas

June 1, 2016 — Council Highlights from May 2016 Regulatory Agendas

December 18, 2015 — Highlights from the Obama Administration’s October 2015 Regulatory Agendas and IRS Priority Guidance Plan

October 1, 2015 — Council Letter to IRS Regarding Notice 2015-52: Section 4980l Excise Tax on High Cost Employer-Sponsored Health Coverage

October 1, 2015 — Alliance to Fight the 40 Letter to IRS Regarding Notice 2015-52: Section 4980l Excise Tax on High Cost Employer-Sponsored Health Coverage

September 3, 2015 — Benefits Briefing Presentation Slides: IRS Notice 2015-52: 40% Excise Tax on High-Cost Health Coverage (Seth Perretta, Groom Law Group)

August 31, 2015 — BENEFITS BLUEPRINT: The 40 Percent "Cadillac Tax" on Health Benefits Effective in 2018: Overview of Notice 2015-52 (Prepared by Rachel Levy, Allison Ullman and Seth Perretta of Groom Law Group)

May 15, 2015 — Results of the Council's Survey on the 40 Percent Excise Tax on High-Cost Health Coverage

May 15, 2015 —  Council Letter to IRS Regarding Notice 2015-16: RFI on the 40% Excise Tax on High Cost Employer-Sponsored Health Coverage

April 7, 2015 — Benefits Briefing Presentation Slides: IRS Notice 2015-16: 40% Excise Tax on High-Cost Health Coverage (Seth Perretta, Groom Law Group)

March 30, 2015 — Frequently Asked Questions (Updated): 40 Percent Excise Tax on High-Cost Employer-Sponsored Health Coverage

March 26, 2015 — BENEFITS BLUEPRINT (Updated): The 40 Percent Excise Tax on High-Cost Employer-Sponsored Health Coverage Effective in 2018 (Prepared by Allison Ullman, Seth Perretta, and Malcolm Slee of Groom Law Group)

September 18, 2014 — Frequently Asked Questions: 40 Percent Excise Tax on High-Cost Employer-Sponsored Health Coverage

September 18, 2014 — BENEFITS BLUEPRINT: The 40 Percent "CadillacTax" on High-Cost Employer-Sponsored Health Coverage Effective in 2018 (Prepared by Allison Ullman, Seth Perretta, and Malcolm Slee of Groom Law Group)

July 24, 2014 — P4P Presentation Slides: 40% Excise Tax on High-Cost Health Coverage (Seth Perretta, Groom Law Group, & Tracy Watts, Mercer)

February 20, 2014 — BENEFITS BRIEF/BLUEPRINT: Summary of Regulations Implementing ACA Annual Health Insurer Fee

April 4, 2013 — BENEFITS BLUEPRINT: Summary of HHS Final Regulations Addressing Transitional Reinsurance Fee

December 31, 2012 — Council Comments to HHS Regarding Proposed Regulations Addressing Transitional Reinsurance Fee

December 12, 2012 — Summary: HHS Releases New Proposed Regulations Regarding Transitional Reinsurance Program (Prepared by Crowell & Moring)

December 12, 2012 — Summary: Treasury, IRS Release Final PCORI Fee Regulations (Prepared by Crowell & Moring)

December 12, 2012 — Benefits Briefing Presentation Slides: Transitional Reinsurance and PCORI Fee Regulations (Seth Perretta, Crowell & Moring)

October 2, 2012 — Council Comments to CCIIO Regarding Implementing Standards Related to the Transitional Reinsurance Program

August 6, 2012 — Summary of Transitional Reinsurance Program Guidance within HHS Final Regulations on Reinsurance, Risk Corridor and Risk Adjustment Standards under PPACA(Prepared by Crowell & Moring LLP)

July 16, 2012 — Council Comment Letter to IRS Regarding Proposed Regulation on Funding of Patient-Centered Outcomes Research Trust Fund

April 10, 2012 — Summary of Transitional Reinsurance Program Guidance within HHS Final Regulations on Reinsurance, Risk Corridor and Risk Adjustment Standards under PPACA(Courtesy of Crowell & Moring LLP)

October 31, 2011 — Council Comment Letter Regarding IRS NPRM on Health Insurance Premium Tax Credit under PPACA

September 6, 2011 — Council Comment Letter to IRS Regarding Notice 2011-35, Request for Comments on Funding of Patient-Centered Outcomes Research

Official Source Documents
Council Materials

February 13, 2017 — Council urges Trump Administration to minimize burdensome ACA employer reporting requirements
January 31, 2017 — Nationwide poll reveals voters favor repeal of ‘Cadillac Tax’
January 23, 2017 — Council lauds ‘Cadillac tax’ repeal bills for continued bipartisan, bicameral support to protect employer-sponsored health coverage
January 10, 2017 — Alliance to Fight the 40 News Release: Alliance Applauds Reintroduction of Bipartisan Legislation to Protect the Health Benefits of Workers
November 10, 2016 — Council President James A. Klein’s memo to members: policy priorities will need to overcome partisan conflict
April 14, 2016 — Employer innovations in health care coverage rely on regulatory flexibility, smart tax policy
March 23, 2016 — Nationwide poll shows voter support for lawmakers who vote to repeal “Cadillac Tax,” strong skepticism of proponents’ claims
December 18, 2015 — Council applauds House approval of provision to delay ‘Cadillac Tax,’ urges Senate to follow suit
December 18, 2015 — House, Senate delay of health care ‘Cadillac Tax’ a critical first step toward full repeal
December 16, 2015 — Council urges Congress to pass “Cadillac Tax” delay included as part of year-end legislation
September 17, 2015 — nr2015-18_heller_cadillac_bill_intro_print_091715.pdf
June 17, 2015 — Employer health plan sponsors urge swift action to improve PPACA, workers' well-being
April 28, 2015 — Bipartisan Middle Class Health Benefits Tax Repeal Act would help preserve employer-sponsored health coverage
April 14, 2015 — If 40 percent excise tax cannot be repealed, Treasury must take steps to reduce impact
April 14, 2015 — Employer health plan sponsors urge measures to reduce financial, administrative burdens
September 23, 2014 — American Benefits Council sets course for Year 2020 with strategic plan for health, retirement policy
September 23, 2014 — American Benefits Council sets course for Year 2020 with strategic plan for health, retirement policy
September 18, 2014 — American Benefits Council to unveil long-term strategic plan at Press Club media briefing, Will set forth vision for health, retirement benefits policy in year 2020
September 11, 2012 — Council testifies on IRS implementation of PPACA