Health: Tax & Revenue Issues


Legislative — proposals, bills and analysis from the 112th and 113th Congresses (2011-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Archive — All materials dated prior to 2011
Press Releases — Council statements and advisories to the news media
See Also — for related information



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

Official Source Documents

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

For legislative items — source documents and council materials — released prior to 2011, please go to the PPACA Archive Page.

Click here for the Council's comprehensive chart highlighting
PPACA regulatory developments.

Official Source Documents

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

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

November 17, 2011 — DOL FAQs About Affordable Care Act Implementation Part VII and Mental Health Parity Implementation

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

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

April 4, 2013 — BENEFITS BLUEPRINT: Summary of HHS Final Regulations Addressing Transitional Reinsurance Fee (Prepared by Seth Perretta, Allison Ullman and Via Boppana of Crowell & Moring LLP)

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

Condition Critical: Ten Prescriptions for Reforming Health Care Quality, Cost and Coverage

Health Care Reform (PPACA)