Overview of the November 29, 2013 Final Rule on the Health Insurance Provider Fee
Date
2013-11-29Type of Work
13 pagesText
reports
Rights
This item is likely protected under Title 17 of the U.S. Copyright Law. Unless on a Creative Commons license, for uses protected by Copyright Law, contact the copyright holder or the author.Subjects
Affordable Care Act (ACA)Internal Revenue Service (IRS) regulations on the health insurance provider fee
Abstract
Since the enactment of the Affordable Care Act in 2010, there has been consistent federal guidance employing and clarifying its provisions. Hilltop develops regulation summaries to assist state and local policymakers in their implementation of health reform. On November 29, 2013, the Internal Revenue Service (IRS) issued final regulations on the Health Insurance Provider Fee. This final rule provides guidance on the annual fee imposed on covered entities that provide health insurance in the U.S., including guidance on exclusions and the fee methodology. This document provides a high-level summary of this final rule.