The Pay or Play Penalty Under the Affordable Care Act: Emerging Issues
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Authors
Moore, Kathryn L.
Issue Date
2014
Volume
47
Issue
4
Type
Journal Article
Language
Keywords
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Abstract
INTRODUCTION|The Affordable Care Act does not require that employers provide employees with health care coverage. It does, however, impose an excise tax on large employers that fail to offer their employees affordable employer-sponsored health care coverage. The excise tax, commonly refereed to as a "pay-or-play penalty," was scheduled to go into effect beginning in 2014. The United States Treasury Department ("Treasury"), however, has delayed enforcement of the penalty until 2015 for employers with 100 or more full-time employees, and until 2016 for employers with 50-99 employees...
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Citation
Publisher
Creighton University School of Law