FUTURE of Certain ACA Taxes and Fees

OVERVIEW
Several steps have been taken in 2017 toward repealing the Affordable Care Act (ACA), including the introduction of the American Health Care Act (AHCA). Although the AHCA was withdrawn by Republicans, Congress may choose to pursue another ACA repeal and replacement bill in the future.
While the future of the ACA as a whole is currently unclear, some definitive changes have been made to some ACA taxes and fees for 2017.
Implementation of the Cadillac tax on high-cost group health coverage was delayed for two years, until 2020.
A moratorium applies for 2017 on the health insurance providers fee and the medical device excise tax.
The reinsurance fee expired after 2016.

ACTION STEPS
Employers should be aware of the evolving applicability of existing ACA taxes and fees so that they know how the ACA affects their bottom lines. gente will continue to keep you informed of changes.
Overview
A federal budget bill enacted for 2016 made the following significant changes to three ACA tax provisions:
Delayed implementation of the ACA’s Cadillac tax for two years, until 2020;
Imposed a one-year moratorium on the ACA’s health insurance providers fee for 2017; and
Imposed a two-year moratorium on the ACA’s medical device excise tax for 2016 and 2017.

In addition, the ACA’s reinsurance fee expired after 2016, although the 2016 fees will be paid in 2017.