Affordable Care Act

New and Updated

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that does not offer health coverage?

  Updated to reflect the inflation-adjusted penalty for 2024.

• Type:

  How To

  How to Determine Full-Time Employee Status Using the Look-Back Measurement Method and Evaluate Pay or Play Penalties

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

• Type:

  Legal Timetable

  2024 Patient-Centered Outcomes Research Institute (PCORI) Fee is Due

• Type:

  Legal Timetable

  IRS Increases Patient-Centered Outcomes Research Institute (PCORI) Fee

• Type:

  Legal Timetable

  Virginia Launches State-based Insurance Marketplace

• Type:

  50-State Charts

  Health Insurance Exchange Decisions by State

  Updated to reflect the launch of Virginia's state-based marketplace, effective November 1, 2023.

• Type:

  How To

  How to Complete and File Forms 1094-B and 1095-B for ACA Information-Reporting Purposes

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

• Type:

  How To

  How to Complete and File Forms 1094-C and 1095-C for ACA Information-Reporting Purposes

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

• Type:

  Quick Reference

  ACA Information-Reporting Requirements

  Updated to reflect a permanent deadline extension for furnishing employee statements.

• Type:

  Legal Timetable

  Family Glitch Final Rule Takes Effect