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  • December 2024

Archive for December, 2024

Two New Laws Ease Employer ACA Reporting

Last week, Congress passed the Paperwork Burden Reduction Act and the Employer Reporting Improvement Act (“Act”). Both Acts significantly alter ACA reporting requirements. President Biden is expected to sign both Acts soon. Paperwork Burden Reduction Act  This Act modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested. Currently, employers and health insurers that provide minimum essential coverage must report this information for each covered individual to… Read More

IRS Releases New PCORI Fee

December 3, 2024 Yesterday, the IRS announced in Notice 2024-83 that the adjusted applicable amount for the Patient-Centered Outcomes Research (PCORI) Fee is $3.47 for policy or plan years ending on or after October 1, 2024, and before October 1, 2025.   The adjusted applicable dollar amount for the PCORI fee for policy years and plan years that ended on or after October 1, 2023, and before October 1, 2024 was $3.22. For a copy of the Notice 2024-83, please click on the link below: https://www.irs.gov/irb/2024-49_IRB#NOT-2024-83