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President releases 2014 budget

King & Spalding LLP
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USA
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April 30 2013

President Obama has released his FY 2014 budget proposal. The budget includes $1.8 trillion of deficit reduction proposals, with $580 billion in

IRS issues proposed regulations regarding community health needs assessments and sanctions for violations of the section 501(r) requirements

King & Spalding LLP
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USA
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April 8 2013

On April 5, 2013, the IRS published a proposed rule in the Federal Register (the Proposed Rule) interpreting Internal Revenue Code section 501(r)'s

Reminder: employers subject to additional Medicare tax withholding & reporting requirements, effective 112013

King & Spalding LLP
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USA
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February 28 2013

The Patient Protection and Affordable Care Act ("PPACA") increased the employee portion of the Medicare tax on wages received on or after January 1

CMS and IRS publish proposed rules on exemption to individual mandate financial penalty

King & Spalding LLP
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USA
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February 4 2013

CMS and the Internal Revenue Service (IRS) issued two proposed rules on January 30, 2013 setting forth the exemptions an individual may satisfy to

Important Medicare provisions contained in fiscal cliff compromise

King & Spalding LLP
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USA
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January 7 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (ATRA), to avert the so-called fiscal cliff. While most

IRS issues final regulations implementing the Affordable Care Act’s medical device excise tax

King & Spalding LLP
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USA
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December 11 2012

On December 5, 2012, the Internal Revenue Service (IRS) published final regulations regarding the implementation of the excise tax applicable to the sale of certain medical devices, enacted by the Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act of 2010 (collectively, the ACA), and codified under section 4191 of the Internal Revenue Code (Code

IRS releases final rule on medical device tax

King & Spalding LLP
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USA
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December 10 2012

Last week, the IRS and the Treasury Department published final regulations regarding the medical device excise tax under 4191 of the Internal Revenue Code (IRC). IRC 4191, which was enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act, imposes an excise tax of 2.3 on the sale of certain medical devices

Aha submits letter to irs requesting updates to the agency’s private business procedure (revenue procedure 97-13) based on ppaca arrangements

King & Spalding LLP
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USA
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November 19 2012

In a letter dated November 15, 2012, the American Hospital Association (AHA) requested that the IRS update IRS Revenue Procedure 97-13 (Rev. Proc. 97-13) as part of its implementation of the Patient Protection Affordable Care Act (PPACA) and in recognition of other recent changes affecting hospitals

Seventh Circuit holds certain provider taxes paid by hospitals not fully reimbursable under medicare

King & Spalding LLP
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USA
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October 22 2012

A three-judge panel of the U.S. Court of Appeals for the Seventh Circuit (the “Seventh Circuit” or the “Court”) upheld summary judgment in favor of the Secretary of the U.S. Department of Health and Human Services in a suit brought by nineteen Illinois hospitals (the “Hospitals”) over Medicare reimbursement of provider taxes paid by the Hospitals into a state Medicaid fund

Oklahoma challenges final rules implementing the employer mandate

King & Spalding LLP
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USA
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October 1 2012

On September 19, 2012, the State of Oklahoma amended its initial complaint filed on January 21, 2011 in the Eastern District of Oklahoma originally challenging the “individual mandate” of the Affordable Care Act (ACA), to now challenge final Internal Revenue Code rules implementing what is commonly known as the “employer mandate.”

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