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Dec 17, 2018

ACA Ruled Unconstitutional By Texas Court-What’s Next?

HRA: Health Reimbursement Arrangements ACA

Hours before the end of annual enrollment in the federal health care exchanges under the Affordable Care Act (ACA), a Texas district court judge ruled that the ACA is unconstitutional because the ACA’s individual mandate was eliminated. (The individual mandate is reduced to zero on January 1, 2019.) In Texas vs. United States, Judge Reed C. O’Connor struck down the law, siding with a group of 18 Republican state attorneys general and two GOP governors that the tax bill passed by Congress last December effectively rendered the entire ACA unconstitutional. Judge O’Connor ruled that, because the U.S. Supreme Court upheld… Read more


Dec 20, 2017

Health Care Implications of Tax Bill: No More Individual Mandate

Health Care and Taxes

Late yesterday, the U.S. Senate Republicans approved a tax bill, by a vote of 51-48. This bill was previously approved by the U.S. House by a vote of 227-203.  As the bill must be identical in both chambers, this bill now heads back to the U.S. House to correct three provisions. One of these provisions is the actual name of the bill. The Senate version’s short title, the “Tax Cuts and Jobs Act,” must be known as “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,”… Read more


Nov 30, 2017

Senate Will Likely Vote on Tax Reform Late Today or Tomorrow: Individual Mandate Penalty Relief is Included

Tax Reform: Individual Mandate Penalty

According to multiple sources, the U.S. Senate is close to voting on tax reform either later today or in the morning. Absent any late defections, the bill is expected to pass the Senate through a strict party-line vote. While the final version of the bill is not yet set, at this time, the current version includes the elimination of the individual mandate penalty currently provided by the Affordable Care Act (ACA). The House’s version of tax reform, the Tax Cut and Jobs Act, passed on November 16th, does not include the elimination of the individual mandate penalty, although the House… Read more