IRS Issues Proposed Rules on Employer “Shared Responsibility” Tax Under the Affordable Care Act

Posted on Fri, Jan 11, 2013

In January, the U.S. Treasury Department and the Internal Revenue Service published proposed rules and new Q&A's providing guidance with respect to the employer “shared responsibility” excise tax under section 4980H of the Internal Revenue Code, which was added by the Patient Protection and Affordable Care Act and is effective beginning in 2014. 78 Fed. Reg. 217 (January 2, 2013)  

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Tags: employer "shared responsibility" excise, HR Allen Consulting Services, HR Informant, Affordable Care Act, health care reform