The National Association of Tax Professionals

The National Association of Tax Professionals

Affordable Care Act - Businesses

  • Topic(s): Business
  • Presenter(s): Marie Young
  • Session#: 935-10
  • Session Length: 50 minutes
  • Program: NATP National Conference 2015
  • Date: Jul 21, 2015
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Affordable Care Act - Businesses - Details:

With effective dates that are spread over several years, the Affordable Care Act (ACA) contains both penalty and credit provisions. Notice 2013-45 provided transitional relief for employer reporting requirements and the employer shareholder responsibility provisions under $4980H. In this session, we'll discuss the extended effective dates for employer mandates, tax credits available to small businesses who offer health insurance, and the employer shared responsibility penalty that applies to certain large employers who do not offer health insurance to employees.

Upon completion of the session, you will be able to:
  1. Identify the effective dates of the employer mandate.
  2. Identify the ACA employer reporting requirements.
  3. Compute the tax credit for certain small employers who offer health insurance.