Affordable Care Act

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect information regarding telehealth services, and forthcoming changes regarding direct primary care arrangements and the tax free limit on dependent care assistance benefits under the One Big Beautiful Bill Act. 

• Type:

  Employment Law Guide

  Health Information and Privacy (HIPAA): Federal

  Updated to reflect that the Privacy Rule amendment prohibiting the disclosure of personal reproductive health care information was vacated by Purl v. United States HHS. 

• Type:

  Employment Law Guide

  Health Care Benefits: Federal

  Updated to reflect pay or play penalties for 2026.

• Type:

  Legal Timetable

  2025 Patient-Centered Outcomes Research Institute (PCORI) Fee is Due

• Type:

  Employment Law Guide

  Compliance, Reporting and Disclosure Requirements: Federal

  Updated to reflect Mental Health Parity Final Rule requirements, effective January 1, 2025.

• Type:

  Interactive Flowcharts

  Determine Responsibility for Information Reporting Under the Affordable Care Act (ACA)

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  FAQs

  What steps should an employer take to electronically file Section 6055 or Section 6056 information returns?

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  Interactive Flowcharts

  Determine If a Penalty Is Owed Under the Affordable Care Act

  Updated to reflect the inflation-adjusted "pay or play" penalties for 2024.

• Type:

  FAQs

  What penalties apply if an employer fails to timely file required information under Sections 6055 and 6056?

  Updated to reflect the inflation-adjusted penalty for 2024.

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that offers health coverage that is not considered affordable or does not provide minimum value?

  Updated to reflect the inflation-adjusted penalty for 2026.