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Zane Benefits Publishes New Information on ObamaCare Provisions
Date:3/9/2013

easury (Treasury).

4. The provision requiring state exchanges to send to Treasury a list of the individuals exempt from having minimum essential coverage, those eligible for the premium assistance tax credit, and those who notified the exchange of change in employer or who ceased coverage of a qualified health plan.

5. The provision providing tax exemption for nonprofit health insurance companies receiving federal start-up grants or loans to provide insurance to individuals and small groups.

6. The provision providing tax exemption for entities providing reinsurance for individual policies during first 3 years of state exchanges.

7. The provision providing premium assistance refundable tax credits for applicable taxpayers who purchase insurance through a state exchange, paid directly to the insurance plans monthly or to individuals who pay out-of-pocket at the end of the taxable year.

8. The provision providing a cost-sharing subsidy for applicable taxpayers to reduce annual out-of-pocket deductibles.

9. The provision outlining the procedures for determining eligibility for exchange participation, premium tax credits and reduced cost-sharing, and individual responsibility exemptions.

10. The provision allowing advance determinations and payment of premium tax credits and cost-sharing reductions.

11. The provision authorizing IRS to disclose certain taxpayer information to HHS for purposes of determining eligibility for premium tax credit, cost-sharing subsidy, or state programs including Medicaid, including (1) taxpayer identity; (2) the filing status of such taxpayer; (3) the modified adjusted gross income of taxpayer, spouse, or dependents; and (4) tax year of information.

12. The provision providing nonrefundable tax credits for qualified small employers (no more than 25 full-time equivalents (FTE) with annual wages averaging no more than $50,000) for contributions made on behalf of
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