Publications and Resources

Featured Publications

The Council regularly provides intelligence and analysis to its members and offers policy expertise to lawmakers and the general public.

Thursday, November 16, 2017
Side-by-Side Comparison Chart of the Senate and House Versions of the Tax Cuts and Jobs Act (Courtesy of Davis & Harman LLP)
Side-by-Side Comparison Chart of the Senate and House Versions of the Tax Cuts and Jobs Act
Wednesday, November 15, 2017
House, Senate tax bills protect retirement benefits, compensation for everyday employees
WASHINGTON, DC – "We commend Congress for their commitment to the preservation of workplace retirement and compensation programs that benefit a broad range of employees," said Lynn Dudley, senior vice president, global retirement and compensation policy for the American Benefits Council.
Tuesday, November 14, 2017
A New Tax on Employee Incentives: Harming Economic Growth And Taxing Employees on Illusory Income [updated]
Since the release of the original legislation, the Council had been in frequent communication with tax-writing committee staff to explain the likely consequences of these deferred compensation provisions on broad-based compensation programs.
Monday, November 13, 2017
Joint Committee on Taxation Description of the Senate Finance Committee Chairman's Mark of Tax Cuts and Jobs Act
Joint Committee on Taxation Description of the Senate Finance Committee Chairman's Mark of Tax Cuts and Jobs Act
Monday, November 13, 2017
Proposed Amendments to the Tax Cuts and Jobs Act (H.R. 1), as considered by Senate Finance Committee
Proposed Amendments to the Tax Cuts and Jobs Act (H.R. 1), as considered by Senate Finance Committee
Thursday, November 9, 2017
Senate Finance Committee Outline of the Senate Version of the Tax Cuts and Jobs Act
Senate Finance Committee Outline of the Senate Version of the Tax Cuts and Jobs Act
Monday, November 6, 2017
The Tax Cuts and Jobs Act: Summary of Employee Benefits Provisions
The Tax Cuts and Jobs Act, As Considered by House Ways and Means Committee: Summary of Employee Benefits Provisions
Sunday, November 5, 2017
Tax Cuts and Jobs Act (H.R. 1), Chairman's Mark for Consideration in the House Ways and Means Committee
Tax Cuts and Jobs Act (H.R. 1), Chairman's Mark for Consideration in the House Ways and Means Committee
Sunday, November 5, 2017
JCT Section-by-Section Summary of the Tax Cuts and Jobs Act (H.R. 1), Chairman's Mark for Consideration in the House Ways and Means Committee
JCT Section-by-Section Summary of the Tax Cuts and Jobs Act (H.R. 1), Chairman's Mark for Consideration in the House Ways and Means Committee
Thursday, November 2, 2017
Summary of IRS Notice 2017-67: Guidance on Offering HRAs to Purchase Individual Coverage
On October 31, the U.S. Department of the Treasury and Internal Revenue Service (IRS) issued Notice 2017-67 (the Notice), providing guidance on the requirements for providing a qualified small employer health reimbursement arrangement (QSEHRA) under Internal Revenue Code Section 9831(d).
Thursday, November 2, 2017
Council statement on GOP tax reform bill
American Benefits Council President James A. Klein said the following upon Republican leaders' release of the Tax Cuts and Jobs Act.
Thursday, November 2, 2017
Tax Cuts and Jobs Act (H.R. 1), as Introduced
Legislative Text of the Tax Cuts and Jobs Act
Thursday, November 2, 2017
Ways and Means Committee Policy Highlights of the Tax Cuts and Jobs Act
Ways and Means Committee Policy Highlights of the Tax Cuts and Jobs Act
Thursday, November 2, 2017
Council applauds tax bill's inclusion of important retirement provisions
Council applauds tax bill's inclusion of important retirement provisions
Thursday, November 2, 2017
Ways and Means Committee Section-by-Section Summary of the Tax Cuts and Jobs Act (H.R. 1)
Ways and Means Committee Section by Section Summary of the Tax Cuts and Jobs Act (H.R. 1)
Tuesday, October 31, 2017
Tax Reform: What to Watch For
Tax Reform: What to Watch For
Tuesday, October 24, 2017
401(k) Fast Facts
401(k) Fast Facts
Tuesday, October 24, 2017
Council Pens Op-Ed on CSRs as Chairs of Congressional Tax-Writing Committees Unveil Health Care Stabilization Bill: Includes CSR Extension, ACA Mandate Relief, HSA Reforms
Council Pens Op-Ed on CSRs as Chairs of Congressional Tax-Writing Committees Unveil Health Care Stabilization Bill: Includes CSR Extension, ACA Mandate Relief, HSA Reforms
Monday, October 23, 2017
Employee Benefit Tax Provisions at Risk: Contact Congress to Urge 'Cadillac Tax' Repeal, Preservation of Pre-Tax 401(k) Savings
Please contact your Member of Congress – and those with whom your company has a relationship – to urge support on two important employee benefit tax matters: (1) Repeal the 40 percent "Cadillac Tax" on employer-sponsored health coverage. (2) Preserve pre-tax contributions to retirement savings plans.
Saturday, October 14, 2017
Affordable Coverage Coalition Letter to Congress Urging Funding of ACA Cost-Sharing Reduction Subsidies
Affordable Coverage Coalition Letter to Congress Urging Funding of ACA Cost-Sharing Reduction Subsidies