Author Description

The Affordable Care Act: Law and Regulations Annotated is the essential resource for helping tax and employee benefits professionals research and understand the complexities of the Affordable Care Act. Part I provides the full, thoroughly annotated text of the consolidated and amended Affordable Care Act, as amended by Title X of the Act, and further amended by the Health Care and Education Reconciliation Act of 2010 (HCERA), and subsequent legislation. It also features amendment history and useful notes on subsequent changes, effective dates, pre-amendment language, and ambiguous or conflicting amendments. Part II contains the final regulations implementing the Affordable Care Act from the Departments of Labor, Health and Human Services, and the Treasury, as well as lists of proposed regulations. In addition, the new 2017-2018 Edition includes key documents pertinent to the ongoing health care reform debate in Washington: H.R. 1628, the American Health Care Act of 2017 (excerpt); H.R. 2372, VETERAN Act, H.R. 2579, Broader Options for Americans Act; H.R. 2581, Verify First Act; Executive Order Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal, signed January 20, 2017; and three IRS informal guidance memoranda reiterating the agency s opinion that the individual and employer-shared responsibility penalties remain in force until changed by Congress (IRS Info. Letter 2017-0010, IRS Info. Letter 2017-0013 and IRS Info. Letter 2017-0017). User Aids include a subject index, a statutory correspondence table, and finding lists.