H&W ACA Remains in Force

In anticipation of a quick repeal of the Affordable Care Act, the White House issued a January 20, 2017 Executive Order directing federal agencies to minimize the compliance burden imposed by the ACA.  The prospects for repeal of the ACA have since dimmed and the IRS is reminding employers that they must continue to comply with the ACA.

In two recent Information Letters, the IRS responded to questions about whether a waiver of shared responsibility penalties was possible under the Executive Order.  The IRS stated that no waiver was available, observing that the Executive Order does not change the law; the legislative provisions of the ACA are still in force until changed by the Congress, and taxpayers remain required to follow the law and pay what they may owe.

Information Letters

Letter 2017-0010

Letter 2017-0013

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