Health >> Health Care Reform (PPACA) >> Employer Shared Responsibility (Sec. 4980H)


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

June 15, 2016 — Student Worker Exemption Act (H.R. 210), as Considered by House Ways and Means Committee

June 15, 2016 — Joint Tax Committee Description of Student Worker Exemption Act (H.R. 210)

May 24, 2016 — Healthcare Accessibility, Empowerment, and Liberty Act (Discussion Draft)

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)

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

December 10, 2015 — Roth Conversion-ACA Premium Subsidy Legislation (H.R. 4217)

January 29, 2015 — American Job Protection Act

January 28, 2015 — Senate Finance Committee Chairman's Mark of the Hire More Heroes Act (H.R. 22)

January 8, 2015 — Student Worker Exemption Act (H.R. 210)

January 6, 2015 — The Hire More Heroes Act of 2015

January 6, 2015 — Forty Hours is Full Time Act of 2015 (S. 30)

January 5, 2015 — The Save American Workers Act of 2015 (H.R. 30)

February 4, 2014 — Save American Workers Act (H.R. 2575), as Passed by Ways and Means Committee

February 3, 2014 — Joint Committee on Taxation Description of H.R. 2575, As Introduced

July 30, 2013 — CBO Analysis of Analysis of the Administration’s Announced Delay of Certain Requirements Under the Affordable Care Act

July 11, 2013 — Authority for Mandate Delay Act (H.R. 2667)

June 28, 2013 — Save American Workers Act (H.R. 2575)

June 19, 2013 — Forty Hours Is Full Time Act (S. 1188)

April 10, 2013 — Forty Hours Is Full Time Act (S. 701)(Collins)

March 22, 2013 — Collins Amendment to to Senate FY 2014 Budget Resolution (S. CON. RES 8) Regarding Full-Time Employee Calculation

February 28, 2013 — American Job Protection Act (S. 399)

February 28, 2013 —  American Job Protection Act (H.R. 903)

Official Source Documents

October 31, 2016 — Treasury/DOL/HHS Final Regulations on Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance

June 10, 2016 — Treasury/DOL/HHS Proposed Regulations on Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance

April 20, 2016 — FAQs about Affordable Care Act Implementation Part 31: Preventive Care, Out-of-Pocket Maximums, Recissions, Mental Health Parity

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

December 16, 2015 — IRS Notice 2015-87: Further Guidance on the Application of the Group Health Plan Market Reform Provisions of the Affordable Care Act to Employer-Provided Health Coverage and on Certain Other Affordable Care Act Provisions

November 24, 2014 — IRS Final Regulations on Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals

November 4, 2014 — IRS Notice 2014-69: Group Health Plans that Fail to Cover In-Patient Hospitalization Services

September 18, 2014 — IRS Notice 2014-49: Approach to Changes in Measurement Periods or Methods Applicable to an Employee under 4980H

May 13, 2014 — (updated) — IRS Questions and Answers on Employer Shared Responsibility Provisions Under PPACA

May 13, 2014 — IRS FAQ: Employer Health Care Arrangements

February 24, 2014 — Additional Proposed Regulations Regarding Ninety-Day Waiting Period Limitation Under PPACA

February 24, 2014 — Final Regulations Regarding Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under PPACA

February 12, 2014 — IRS Final Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage (Section 4980H) under PPACA

February 10, 2014 — Official Fact Sheet on Final Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage (Section 4980H) under PPACA

January 24, 2014 — IRS Notice 2014-10 Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage

January 24, 2014 — IRS Proposed Rules Regarding Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals

September 5, 2013 — IRS Notice of Proposed Rulemaking on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans

September 5, 2013 — IRS Notice of Proposed Rulemaking on Information Reporting of Minimum Essential Coverage

August 30, 2013 — IRS Final Regulations on Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

August 27, 2013 — Treasury Department Fact Sheet on Individual Shared Responsibility for Health Insurance Coverage and Minimum Essential Coverage Final Rules

July 15, 2013 — HHS/CMS Final Regulations on Medicaid and Children's Health Insurance Programs: Essential Health Benefits in Alternative Benefit Plans, Eligibility Notices, Fair Hearing and Appeal Processes, and Premiums and Cost Sharing; Exchanges: Eligibility and Enrollment

July 9, 2013 — IRS Notice 2013-45: Employer Mandate Transition Relief for 2014 (Section 6055 Information Reporting, Section 6056 Information Reporting, Section 4980H Employer Shared Responsibility Provisions)

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

March 25, 2013 — Corrections IRS Notice of Proposed Rulemaking/Public Hearing on Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

March 18, 2013 — Proposed Regulations Regarding 90-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under PPACA

March 15, 2013 — Corrections  IRS Proposed Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage under PPACA

February 1, 2013 — IRS Notice of Proposed Rulemaking/Public Hearing on Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

February 1, 2013 — HHS/CMS Proposed Regulations on Minimum Essential Coverage Provisions

December 28, 2012 — IRS Proposed Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage under PPACA

December 28, 2012 — IRS Frequently Asked Questions Regarding Proposed Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage under PPACA

August 31, 2012 — IRS Notice 2012-58: Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage under Internal Revenue Code Section 4980H

August 31, 2012 — IRS Notice 2012-59: Guidance On 90-Day Waiting Period Limitation Under Public Health Service Act Section 2708

April 26, 2012 —  HHS Bulletin: Verification of Access to Employer-Sponsored Coverage

April 26, 2012 — IRS Notice 2012-31: Minimum Value of an Employer-Sponsored Health Plan

February 9, 2012 — IRS Notice 2012-17: FAQ Guidance Regarding Automatic Enrollment, Employer Shared Responsibility, and Waiting Periods

September 13, 2011 — IRS Notice 2011-73: Request for Comments on Health Coverage Affordability Safe Harbor for Employers

May 3, 2011 — IRS Notice 2011-36: Request for Comments on Shared Responsibility for Employers Regarding Health Coverage

April 1, 2011 — FAQs on PPACA Implementation Part VI

Council Materials

October 7, 2016 — BENEFITS BLUEPRINT: Summary of IRS 2016 ACA Reporting Forms and Instructions

September 6, 2016 — Comments to IRS Regarding Notice of Proposed Rulemaking on ACA Premium Tax Credit

August 9, 2016 — Comments to Obama Administration Regarding Expatriate Plans, Essential Health Benefits

February 18, 2016 — Council Letter to IRS Regarding Notice 2015-87

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

May 22, 2014 — P4P Presentation Slides: Employer Information Reporting Requirements (Internal Revenue Code Sections 6055 and 6056) (Tammy Killion & Seth Perretta, Groom Law Group)

April 4, 2014 — P4P Presentation Slides: IRS Final Employer 'Shared Responsibility' (4980H) Regulations Part III: Definition of Full-Time Employee (Seth Perretta, Crowell & Moring; Eric Keller, Paul Hastings)

March 20, 2014 — P4P Slides: IRS Final Employer 'Shared Responsibility' (4980H) Regs Part II: Appl to Certain Kinds of Workers Applying Pay or Play to Special Employees (Ashley Gillihan, Alston & Bird)

March 20, 2014 — P4P Slides: IRS Final Employer 'Shared Responsibility' (4980H) Regs Part II: Applying Pay or Play to Special Employees (Seth Perretta, Crowell & Moring)

March 14, 2014 — BENEFITS BLUEPRINT: IRS Releases Final Regulations on Employer Shared Responsibility: What's New, What's Different and What You Need to Think About (Prepared by Seth Perretta, Malcolm Slee and Allison Ullman of Crowell & Moring LLP)

March 6, 2014 — P4P Slides: IRS Final Employer 'Shared Responsibility' (4980H) Regs Part I: Key Changes Regarding Seasonal Employee Definition, Short-Term Employees, Break In Service and Rehire Rules (Christine Keller, Groom Law Group)

March 6, 2014 — P4P Slides: IRS Final Employer 'Shared Responsibility' (4980H) Regs Part I: Proposed Rules Changes, New Transition RulesTransition Rules and Key Issues For Large Employers (Seth Perretta, Crowell & Moring)

July 10, 2013 — BENEFITS BLUEPRINT: Affordable Care Act on Hold (But Only Partially) … Implications of the Pay-or-Play Delay and What’s Still on Tap (Prepared by Seth Perretta, Malcolm Slee and Allison Ullman of Crowell & Moring LLP)

July 2, 2013 — Council Comment Letter to IRS Regarding Proposed Regulations on Minimum Value of Eligible Employer-Sponsored Plans, Health Insurance Premium Tax Credit (Section 36B)

May 20, 2013 — Council Comment Letter Regarding Proposed Regulations on 90-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under PPACA

May 8, 2013 — Council Comments on PPACA FAQs Part XIII: Expatriate Health Plan Coverage

May 2, 2013 — Council Comment Letter to IRS Regarding IRS Notice of Proposed Rulemaking on Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

April 23, 2013 — Testimony of Seth Perretta (Crowell & Moring) on behalf of American Benefits Council in IRS Hearing on PPACA Employer Responsibility Provisions

March 18, 2013 — Council Comment Letter to IRS Regarding IRS Proposed Regulations Addressing Shared Responsibility for Employers Regarding Health Coverage under PPACA

January 17, 2013 — Benefits Briefing Presentation Slides: Proposed Regulations on Employer Shared Responsibility Provisions (Chris Keller, Groom Law Group & Seth Perretta, Crowell & Moring)

January 4, 2013 — Summary of Treasury, IRS Proposed Regulations Regarding Employer Shared Responsibility Requirement (Courtesy of Groom Law Group)

January 4, 2013 — BENEFITS BLUEPRINT: Summary of Treasury, IRS Proposed Regulations Regarding Employer Shared Responsibility Requirement (Prepared by Seth Perretta and Allison Ullman of Crowell & Moring LLP)

October 18, 2012 — P4P Presentation Slides: Waiting Period Limitations (IRS Notice 2012-59) (Seth Perretta, Crowell & Moring)

October 1, 2012 — Council Comments on IRS Notice 2012-58: Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage under Internal Revenue Code Section 4980H

October 1, 2012 — Council Comments on IRS Notice 2012-59: Guidance On 90-Day Waiting Period Limitation Under Public Health Service Act Section 2708

September 25, 2012 — P4P Presentation Slides: Employer Responsibility Guidance (Definition of "Full-Time Employee" & 90-Day Waiting Periods)(Seth Perretta, Crowell & Moring)

June 11, 2012 — Council Comments to IRS Regarding IRS Notice 2012-31 (Minimum Value of an Employer-Sponsored Health Plan)

April 6, 2012 — Council Comments on IRS Notice 2012-17: FAQ Guidance Regarding Automatic Enrollment, Employer Shared Responsibility, and Waiting Periods

February 29, 2012 — P4P Presentation Slides: Recent Guidance on Automatic Enrollment, 90-Day Waiting Periods, & Shared Responsibility (Ed Fensholt, Lockton Benefit Group)

February 17, 2012 — Summary/Alert: FAQs Offer Peek Behind the Play-or Pay Curtain, 90-Day Waiting Period Rule (Courtesy of Lockton Benefit Group)

December 14, 2011 —  Council Comments to IRS Regarding Health Coverage Affordability Safe Harbor for Employers

November 17, 2011 — P4P Webinar Presentation Slides: Employer Responsibility Provisions

June 15, 2011 —  Council Letter to IRS Regarding Notice 2011-36

May 23, 2011 — Memo: IRS Request for Comments on Employer Mandate, Full-Time Employee Definition, and Waiting Period Issues(Courtesy of Groom Law Group, Chartered)

May 23, 2011 — Memo: IRS Issues Request for Comments on Employer Shared Responsibility Provisions of New Code Section 4980H(Courtesy of Crowell & Moring LLP)

Official Source Documents

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
June 17, 2015 — Employer health plan sponsors urge swift action to improve PPACA, workers' well-being
April 14, 2015 — Employer health plan sponsors urge measures to reduce financial, administrative burdens
January 7, 2015 — Changing 'full-time work' definition under PPACA just one needed improvement
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
February 11, 2014 — Council commends Obama Administration's deliberate approach to PPACA implementation, attentiveness to employer concerns
July 2, 2013 — Council applauds Obama Administration's move to delay health law reporting requirements
September 11, 2012 — Council testifies on IRS implementation of PPACA
June 28, 2012 — With constitutional challenge resolved, employers set sights on 2014 obligations