IRS Releases ACA Pay-or-Play Penalties for 2026
On July 22, 2025, the IRS released updated penalty amounts for 2026 related to the employer...
Pay-or-Play Affordability Percentage Will Increase for 2026
On July 18, 2025, the IRS released Revenue Procedure 2025-25 to index the contribution percentage...
U.S. Supreme Court Upholds ACA's Mandate for Free Preventive Care
On June 27, 2025, the U.S. Supreme Court upheld a key component of the Affordable Care...
Final Rule Imposes New Restrictions on ACA Marketplace Enrollment
On June 25, 2025, the U.S. Department of Health and Human Services (HHS) published a final rule...
Draft Forms for 2025 ACA Reporting Released
The Internal Revenue Service (IRS) has released draft 2025 forms for Affordable Care Act (ACA)...
Federal District Court Invalidates Process for Assessing ACA Penalties
A recent federal court decision has created uncertainty regarding the process for assessing...
IRS Issues ACA Reporting Guidance on Providing Statements Upon Request
The IRS has issued Notice 2025-15 providing guidance on the alternative manner of furnishing...
ACA Reporting Deadlines and Penalties
Download this ACA reporting "cheat sheet" that outlines the deadlines and penalties...
ACA Violations: Penalties and Excise Taxes
The Affordable Care Act (ACA) includes numerous reforms for group health plans and creates...
Newly Passed Legislation Modifies ACA Reporting Requirements
On Dec. 23, 2024, President Joe Biden signed two bills into law that will streamline the...
Congress Proposes ACA Reporting Updates
In a bipartisan effort, the U.S. Senate recently passed the Employer Reporting Improvement Act...