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Affordable Care Act of 2010: News Releases, Multimedia and Legal Guidance

Check for frequent updates

News Releases

IR-2012-33: IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit
IR-2011-120, Filing Deadline Extended to March 30 for Some Tax-Exempt Organizations
IR-2011-92, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
IR-2011-90, As Tax Filing Extension Deadlines Near, IRS and HHS Announce New Round of Outreach to Small Businesses and Practitioners About the Small Business Health Care Tax Credit
IR-2011-50, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
IR-2011-31, IRS Issues Interim Guidance on Informational Reporting of Employer-Sponsored Health Coverage; Reporting is Voluntary for All Employers for 2011 and Small Employers for 2012
IR-2010-128, IRS Offers New Guidance on FSA and HRA Debit Cards
IR-2010-117, IRS Helps Small Employers Claim New Health Care Tax Credit; Forms and Additional Guidance Now Available on Small Business Health Care Tax Credit
IR-2010-103, IRS Releases Draft W-2 Form for 2011; Announces Relief for Employers
IR-2010-100, IRS Issues Guidance on Expanded Adoption Credit Available for Tax-Year 2010
IR-2010-96, IRS Releases Form to Help Small Businesses Claim New Health Care Tax Credit
IR-2010-95, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
IR-2010-79, IRS Requests Public Input on Expanded Information Reporting Requirement
IR-2010-76, IRS Begins Accepting Applications for Qualifying Therapeutic Discovery Project Program
IR-2010-74, Affordable Care Act Provides Expanded Tax Benefit to Health Professionals Working in Underserved Areas
IR-2010-73, IRS Issues Regulations on 10-Percent Tax on Tanning Services Effective July 1
IR-2010-69, Recent Legislation Offers Special Tax Incentives for Small Businesses to Provide Health Care, Hire New Workers
IR-2010-63, Offers Details on New Small Business Health Care Tax Credit
IR-2010-53, Tax-Free Employer-Provided Health Coverage Now Available for Children under Age 27
IR-2010-48, IRS Reaches Out to Millions of Employers on Benefits of New Health Care Tax Credit
IR-2010-38, New for 2010: Tax Credit Helps Small Employers Provide Health Insurance Coverage

Additional Materials

Fact Sheet 2011-11, Tax-Exempt Organizations Participating in the Medicare Shared Savings Program through Accountable Care Organizations
Treasury Department fact sheet on health insurance premium tax credit
Fact Sheet 2011-02, Tax Changes for Small Businesses
Publication 4894, Affordable Care Act Tax Provisions and the IRS
Flyer on the adoption tax credit
Flyer on changes to health care plans, including FSAs.
Flyer on the small business health care tax credit for small employers: English | Spanish
3 Simple Steps fact sheet for small employers
Small business health care tax credit scenarios for small employers
Health care postcard notice for small employers

Tax Tips

Tax Tip 2011-34, Seven Facts about the Expanded Adoption Credit
Special Edition Tax Tip 2010-07, Nine Tips on the 10 Percent Tax on Tanning Services

Videos

Small Business Health Care Tax Credit: English | Spanish
Tanning Tax Fitness Center Exception: English | ASL
W-2 Health Insurance Reporting: English | Spanish | ASL

Podcasts

Small Business Health Care Tax Credit

Webinars

Excise Tax on Indoor Tanning Services

Legal Guidance

Announcements

Announcement 2011-37, Portion of Form 990 Schedule H Optional for Tax-Exempt Hospitals for Tax Year 2010
Announcement 2011-20, Delayed Filing Season for Certain Tax-Exempt Hospitals

Notices

Notice 2012-59, Guidance on 90-Day Waiting Period Limitation Under Public Health Service Act § 2708
Notice 2012-58, Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (§ 4980H)
Notice Requesting Information Regarding Stop Loss Insurance
Notice 2012-40, Health flexible spending arrangements not subject to $2,500 limit on salary reduction contributions for plan years beginning before 2013 and comments requested on potential modification of use-or-lose rule.
Notice 2012-37, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
Notice 2012-33, Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans
Notice 2012-32, Request for Comments on Reporting of Health Insurance Coverage
Notice 2012-31, Minimum Value of an Employer-Sponsored Health Plan
Notice 2012-17, Frequently Asked Questions from Employers Regarding Automatic Enrollment, Employer Shared responsibility, and Waiting Periods
Notice 2012-9, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
Notice 2012-4, Certain Filing Changes for Tax-Exempt Organizations
Notice 2011-92, Branded Prescription Drug Fee; Guidance for the 2012 Fee Year
Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H)
Notice Soliciting Comments on Summary of Benefits and Coverage and Uniform Glossary — Templates, Instructions, and Related Materials Under the Public Health Service Act
Notice 2011-52, Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-exempt Hospitals
Notice 2011-51, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
Notice 2011-46, Deferral of Dates Related to the 2011 Branded Prescription Drug Fee
Notice 2011-36, Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (Section 4980H)
Notice 2011-35, Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured Health Plan Sponsors
Notice 2011-28, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
Notice 2011-23, Request for Comments Regarding Application of § 501(c)(29) of the Internal Revenue Code
Notice 2011-20, which solicits written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the Medicare shared savings program (MSSP) through an accountable care organization (ACO).
Notice 2011-5, Section 105: Amounts Received under Accident and Health Plans; Section 106: Contributions by Employers to Accident and Health Plans; Section 125: Cafeteria Plans
Notice 2011-4, Certain Changes in Method of Accounting for Organizations to which Section 833 Applies
Notice 2011-2, Guidance on the Application of Section 162(m)(6)
Notice 2011-1, Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health Plans
Notice 2010-89, Request for Comments Regarding the Excise Tax on Medical Devices
Notice 2010-82, Tax Credit for Employee Health Insurance Expenses of Small Employers
Notice 2010-79, Modification of Section 833 Treatment of Certain Health Organizations
Notice 2010-71, Branded Prescription Drug Sales
Notice 2010-69, Interim Relief with Respect to Form W-2 Reporting of the Cost of Coverage of Group Health Insurance Under § 6051(a)(14)
Notice 2010-66, Interim Guidance on the Adoption Credit.
Notice 2010-63, Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans
Notice 2010-59, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
Notice 2010-51, Information Reporting Under the Amendments to Section 6041 for Payments to Corporations and Payments of Gross Proceeds and With Respect to Property (Note: The amendments referenced in this notice were repealed in April 2011.)
Notice 2010-45, Qualifying Therapeutic Discovery Project Credit
Notice 2010-44, Tax Credit for Employee Health Insurance Expenses of Small Employers
Notice 2010-39, Request for Comments Regarding Additional Requirements for Tax-Exempt Hospitals
Notice 2010-38, Tax Treatment of Health Care Benefits Provided With Respect to Children Under Age 27
Notice Requesting Information Regarding Value-Based Insurance Design in Connection With Preventive Care Benefits
Notice of Availability of Interim Procedures for Federal External Review and Model Notices Relating to Internal Claims and Appeals and External Review Under the Patient Protection and Affordable Care Act
Notice on Medical Loss Ratios Requesting Comments Regarding Section 2718 of the Public Health Service Act Regulations

Regulations

REG–130266–11: Additional Requirements for Charitable Hospitals
REG-119632-11, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
REG-136008-11, Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
REG-120391-10, ANPRM requesting comments on alternative ways to meet preventive services requirements by religious organization that objects to the coverage of contraceptive services for religious reasons.
REG-125592-10 (TD 9532), Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act — NPRM for Amendment
REG-135071-11, Application for Recognition as a 501(c)(29) Organization
REG-113770-10, Taxable Medical Devices
REG-140038-10, Disclosures of the Summary of Benefits and Coverage and the Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
REG-131491-10, Health Insurance Premium Tax Credit
REG-112805-10 (TD 9544), Branded Prescriptions Drug Fee
REG-120391-10 (TD 9541), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act - NPRM for Amendment
REG–118412–10 (TD 9506), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act - NPRM for Amendment
REG-125592-10 (TD 9494), Appeals Regulations under the Public Health Services Act section 2719
REG-120391-10 (TD 9493), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act
REG-120399-10 (TD 9491), Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
REG 118412-10 (TD 9489), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
REG-112841-10 (TD 9486), Indoor Tanning Services, Cosmetic Services; Excise Taxes
REG-114494-10 (TD 9482), Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26

Revenue Procedures

Revenue Procedure 2012-11 sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs) described in § 501(c)(29) of the Internal Revenue Code (Code).
Revenue Procedure 2011-52, Administrative, Procedural, and Miscellaneous. Section 3, Adoption credit
Revenue Procedure 2011-24 establishes a dispute resolution process for the preliminary fee calculation for the 2011 annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs.
Revenue Procedure 2010-35 modifies and supersedes sections 3.03 and 3.14 of Rev. Proc. 2009-50, 2009-45 I.R.B. 617, to reflect the statutory amendments to the adoption credit under § 36C (formerly § 23) and the exclusion for adoption assistance programs under § 137.
Revenue Procedure 2010-31 provides guidance on safe harbors for determining the finality of foreign adoptions for purposes of the adoption credit.

Revenue Rulings

Revenue Ruling 2010-23 obsoletes Rev. Rul. 2003-102, prior guidance on reimbursing expenses for over-the-counter drugs from employer health plans.
Revenue Ruling 2010-13, Section 45R—Average premium for small group market for determining the small employer health insurance credit

Treasury Decisions (TD)

TD 9590, Health Insurance Premium Tax Credit
TD 9578, Final Regulations Authorizing the Exemption of Group Health Plans and Group Health Insurance Coverage Sponsored by Certain Religious Employers from Having to Cover Certain Preventive Health Services under Provisions of the Patient Protection and Affordable Care Act
TD 9574, Application for Recognition as a 501(c)(29) Organization
TD 9575, Summary of Benefits and Coverage and Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
TD 9544, Branded Prescription Drug Fee
TD 9541, Amendment to Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under the Patient Protection and Affordable Care Act
TD 9532, Amendment to Interim Final Regulations Implementing the Requirements Regarding Internal Claims and Appeals and External Review Processes for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets
TD 9506, Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
TD 9494, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act
TD 9493, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act
TD 9491, Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
TD 9489, Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
TD 9486, Final and Temporary Regulations for Indoor Tanning Services; Cosmetic Services; Excise Taxes
TD 9482, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act

Page Last Reviewed or Updated: 07-Sep-2012