The Senate on December 3 approved by a margin of 52-47 a budget reconciliation bill, the Restoring Americans’ Healthcare Freedom Reconciliation Bill of 2015 (HR 3762), which repeals portions of the Patient Protection and Affordable Care Act (PPACA) (P.L. 111-148). The Senate version, in the form of
Read more →Section 45R(a) provides for a health insurance tax credit for eligible small employers for any taxable year in which they have a qualified contribution arrangement, have no more than 25 full-time equivalent employees (FTEs), and the average annual wages of its FTEs does not exceed $25,000 (as
Read more →As we begin the New Year, there are three priority areas that are critical to monitor and keep abreast of: The Affordable Care Act; the Defense of Marriage Act; and IRS activity. While these are areas of interest that many businesses are already familiar with, 2014 is expected
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