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 whistleblower protections in the federal Taxpayer First Act, an amendment prohibiting discrimination based on reproductive health decisions in Hawaii, amendments to medical marijuana law in New Jersey and amendments regarding service animals in Rhode Island.
Updated to include Taxpayer First Act filing requirements.
Updated to include forthcoming rules regarding HRA options.
Updated to reflect proposed regulations that would update and revise the Fair Labor Standards Act (FLSA) overtime exemption requirements.
Enhanced to improve the organization and provide additional expository information.
Updated to reflect the repeal of the ACA's individual mandate under the federal tax reform law.
A pair of federal judges have blocked enforcement of the Trump administration's revised rules that would have made it easier for employers to refuse to offer birth control coverage for moral or religious reasons.
Information, resources and tools relating to the Affordable Care Act.