Overview: The Affordable Care Act (ACA), also known as the Patient Protection and Affordable Care Act or health care reform, was enacted in March 2009, with the overall intention of having consumers take charge of their health care. The ACA implemented reforms in an effort to expand health care coverage, control health care costs and improve how health care services are delivered.
The ACA significantly impacts the landscape of health care in the US and has a number of requirements that apply to employer-sponsored group health plans. Some of the most well-known provisions include the employer mandate and the annual information reporting requirements.
Trends: The ACA has continued to evolve since its enactment, and employers should be vigilant in tracking new developments to ensure continued compliance with its provisions.
Author: Jessica Webb-Ayer, JD, Legal Editor
Updated to reflect an HHS bulletin that addresses HIPAA privacy and the coronavirus.
Updated to reflect new information on the leave-related employer tax credit.
Updated to reflect the repeal of the ACA's "Cadillac" tax.
Updated to reflect the repeal of the ACA's "Cadillac" tax and the extension of the PCORI fee.
The Supreme Court has agreed to decide an Affordable Care Act (ACA) dispute that could limit female workers' access to free birth control.
Updated to reflect rules regarding HRA options, and final regulations regarding § 401(k) plan hardship distributions, effective January 1, 2020.
An appropriations bill signed as 2019 closed repealed the ACA's "Cadillac tax" on certain high-cost, employer-based healthcare plans and enacted the SECURE Act, which eases compliance burdens for certain employer-sponsored retirement plans.
Numerous legislative changes take effect on or about January 1, affecting minimum wage rates, employee leaves, health care benefits and more. HR should take note of these legal developments and take appropriate steps to comply.
Information, resources and tools relating to the Affordable Care Act.