Affordable Care Act - Law, Regulatory Explanation and Analysis (2016)

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9780808043454: Affordable Care Act - Law, Regulatory Explanation and Analysis (2016)

With the publication of Affordable Care Act: Law Regulatory Explanation & Analysis 2015, CCH is providing practitioners with a single integrated law and explanation of the tax provisions of the landmark health reform legislation and guidance. This resource includes IRS regulations and other regulatory decrees executing the many aspects of health care reform.This edition contains complete coverage of the final employer mandate regulations, the simplified options for employer reporting, the small employer health credit regulations, the premium assistance tax credit reporting and much more. The law is arranged in code section sequence with italicized type used for all new language that amends previous code sections. As always, CCH Tax and Accounting remains dedicated to responding to the needs of tax professionals in helping them quickly understand and work with these new laws as they take effect. CHAPTER 1. HEALTH CARE REFORM Timeline and Implementation CHAPTER 2. INDIVIDUALS Individual Health Insurance Mandate Health Insurance Premium Assistance Refundable Credit Itemized Deduction for Medical Expenses Medical Benefits for Children Under Age 27 CHAPTER 3. BUSINESSES Employer Mandate to Provide Health Insurance Small Employer Health Insurance Credit Exchange-Participating Qualified Health Plans Offered Through Cafeteria Plans Health Flexible Spending Accounts Offered in Cafeteria Plans Simple Cafeteria Plans Elimination of Deduction for Federal Subsidies for Certain Retiree Prescription Drug Plans Limitation on Excessive Employee Remuneration Excise Tax on High Cost Employer-Sponsored Health Coverage Excise Tax on Sales of Medical Devices Fee on Manufacturers and Importers of Prescription Drugs Additional Requirements for Charitable Hospitals CHAPTER 4. INFORMATION REPORTING REQUIREMENTS Inclusion of Cost of Employer-Sponsored Health Coverage on W-2 Health Care Coverage Reporting Reporting of Employer Health Insurance Coverage CHAPTER 5. HEALTH CARE EXCHANGES AND OTHER PROVISIONS GOVERNING HEALTH CARE PLANS Establishment of Health Insurance Exchanges Exchange Requirements American Health Benefit Exchanges Small Business Health Options Program (SHOP Exchange) Procedures for Determining Eligibility for Exchange Participation, Tax Credits, and Cost-Sharing Reductions Cost-Sharing Reductions Advance Determinations and Payments Contents of Essential Health Benefits Package Grandfathered Plans in the Individual and Group Health Markets Market Reforms and Improved Coverage Fee on Health Insurance Providers Fee Imposed on Health Insurance Policies Fee Imposed on Self-Insured Health Plans Medical Loss Ratio Rebates CHAPTER 6. Net Investment Income Tax for Individuals Net Investment Income Tax on Estates and Trusts Net Investment Income Tax: NII Defined Additional Medicare Tax on Wages and Self-Employment Income

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CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A. This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law development.

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