Delay in Implementation of Potential Employer Penalties Under ACA.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Finance--Law and legislation.

Finance.

Business.

Financial disclosure.

Health insurance.

Physical Description:

1 online resource (1 online resource (12 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

Provides background on reporting requirements under P.L. 111-148, the Patient Protection and Affordable Care Act (ACA), as amended, that impose penalties on "large" employers if at least one of their full-time employees obtains a premium credit through the newly established exchange. Discusses role of IRS in coordinating various information reporting requirements, Administration decision to delay implementation of potential employer penalties until 2015, and implications of delay for premium credit eligibility and individual mandate. Outlines H.R. 2667, the Authority for Mandate Delay Act, to delay for one year certain reporting requirements as well as penalties for certain large employers.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Delay in Implementation of Potential Employer Penalties Under ACA

Access Restriction:

Restricted for use by site license.