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The Individual Mandate Tax Penalty
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Book Synopsis The Individual Mandate Tax Penalty by : Jeffrey H. Kahn
Download or read book The Individual Mandate Tax Penalty written by Jeffrey H. Kahn and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2010, President Obama signed legislation that significantly altered the healthcare and health insurance markets in the United States. An integral part of that reform is the individual mandate, a provision that requires individuals to purchase and maintain healthcare insurance. Failure to maintain such coverage subjects an individual to a tax penalty. The Supreme Court upheld the constitutionality of that provision under Congress's taxing power. Despite the Supreme Court upholding the individual mandate, fundamental questions remain. This Article addresses the question of whether the use of a tax penalty to encourage taxpayers to do something that the government desires is normatively a bad policy. Many commentators have contended that a tax penalty is economically equivalent to the current tax system's use of deductions and credits to encourage behavior. This Article argues that despite some similarity, there are major differences between the two that should lead Congress to reconsider the desirability of using a tax penalty approach in the future. This Article also considers whether the use of the Internal Revenue Service to administer and enforce a penalty that has little to do with the correct baseline of income will have an adverse effect on general tax compliance. This Article explores the individual mandate tax penalty in detail. It explains the mechanics of the tax penalty provision and points out several ambiguities in the provision that will likely require clarification. It also explores whether the extent of some of the problems in the healthcare system at which the mandate is aimed have been exaggerated. The Article concludes that Congress should reexamine the pros and cons and unintended consequences of using a tax penalty to induce behavior before going down a similar road.
Book Synopsis The Affordable Care Act by : Tamara Thompson
Download or read book The Affordable Care Act written by Tamara Thompson and published by Greenhaven Publishing LLC. This book was released on 2014-12-02 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Patient Protection and Affordable Care Act (ACA) was designed to increase health insurance quality and affordability, lower the uninsured rate by expanding insurance coverage, and reduce the costs of healthcare overall. Along with sweeping change came sweeping criticisms and issues. This book explores the pros and cons of the Affordable Care Act, and explains who benefits from the ACA. Readers will learn how the economy is affected by the ACA, and the impact of the ACA rollout.
Book Synopsis The Individual Mandate, Taxation, and the Constitution by : Erik M. Jensen
Download or read book The Individual Mandate, Taxation, and the Constitution written by Erik M. Jensen and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the Supreme Court's 2012 decision in National Federation of Business v. Sibelius (NFIB). That case held that the individual mandate penalty in the Obamacare legislation will be a tax and not a penalty, and that the penalty will therefore be constitutional under the Taxing Clause of the Constitution, even though a majority of the Court held that the mandate itself -- the requirement to acquire insurance or pay the tax/penalty -- was not a valid exercise of the commerce power. The result in the case was not necessarily a surprise, but the reliance on the taxing power was. This article discusses the understanding of the taxing power reflected in NFIB; describes what Chief Justice Roberts did not say about the scope of that power; and considers what the decision means for future exercises of congressional power, concluding that NFIB is unlikely to cause Congress to abuse the taxing power.
Book Synopsis Individual Mandate by : Lucien Wulsin
Download or read book Individual Mandate written by Lucien Wulsin and published by . This book was released on 2009 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Chief written by Joan Biskupic and published by Basic Books. This book was released on 2019-03-26 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: An incisive biography of the Supreme Court's enigmatic Chief Justice, taking us inside the momentous legal decisions of his tenure so far. John Roberts was named to the Supreme Court in 2005 claiming he would act as a neutral umpire in deciding cases. His critics argue he has been anything but, pointing to his conservative victories on voting rights and campaign finance. Yet he broke from orthodoxy in his decision to preserve Obamacare. How are we to understand the motives of the most powerful judge in the land? In The Chief, award-winning journalist Joan Biskupic contends that Roberts is torn between two, often divergent, priorities: to carry out a conservative agenda, and to protect the Court's image and his place in history. Biskupic shows how Roberts's dual commitments have fostered distrust among his colleagues, with major consequences for the law. Trenchant and authoritative, The Chief reveals the making of a justice and the drama on this nation's highest court.
Book Synopsis Is the Individual Mandate Really Mandatory? by : Jordan M. Barry
Download or read book Is the Individual Mandate Really Mandatory? written by Jordan M. Barry and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the tax collection process to see how the IRS might enforce the individual mandate under the healthcare reform law. It concludes that resistant taxpayers can generally be forced to pay the tax penalty only if they are entitled to receive refundable tax credits that exceed their net federal tax liability.
Book Synopsis Tax Withholding and Estimated Tax by :
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :National Academies of Sciences, Engineering, and Medicine Publisher :National Academies Press ISBN 13 :030946921X Total Pages :161 pages Book Rating :4.3/5 (94 download)
Book Synopsis Health-Care Utilization as a Proxy in Disability Determination by : National Academies of Sciences, Engineering, and Medicine
Download or read book Health-Care Utilization as a Proxy in Disability Determination written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2018-04-02 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Social Security Administration (SSA) administers two programs that provide benefits based on disability: the Social Security Disability Insurance (SSDI) program and the Supplemental Security Income (SSI) program. This report analyzes health care utilizations as they relate to impairment severity and SSA's definition of disability. Health Care Utilization as a Proxy in Disability Determination identifies types of utilizations that might be good proxies for "listing-level" severity; that is, what represents an impairment, or combination of impairments, that are severe enough to prevent a person from doing any gainful activity, regardless of age, education, or work experience.
Book Synopsis The Law of American Health Care by : Nicole Huberfeld
Download or read book The Law of American Health Care written by Nicole Huberfeld and published by Aspen Publishing. This book was released on 2018-08-07 with total page 1112 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law of American Health Care is the casebook for the new generation of health lawyers. It is a student-friendly casebook emphasizing lightly, carefully edited primary source excerpts, plain-language expository text, as well as focused questions for comprehension and problems for application of the concepts taught. The book engages topics in depth so students emerge with an understanding of the most important features of American health care law and hands-on experience working through cutting edge issues. Key Features: Focused on the needs of students who want to practice health care law in a post-ACA world. First health care law casebook to consider federal law as the baseline (as opposed to state law or common law). Intro chapter provides a set of organizing principles, illustrated with in-depth case studies, which are revisited and woven throughout the remaining chapters. “Pop-up” text boxes throughout with notes that highlight key lessons, or help to explain or enhance the material. Directed Questions and hypothetical Problems are provided as well as Capstone Problems at the end of each chapter. Approximately 800 pages, which is significantly more manageable than competitors. Focused directly on topics regularly encountered in the day-to-day practice of health law
Book Synopsis Technical Information Release by : United States. Internal Revenue Service
Download or read book Technical Information Release written by United States. Internal Revenue Service and published by . This book was released on 1969 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Section 1557 of the Affordable Care Act by : American Dental Association
Download or read book Section 1557 of the Affordable Care Act written by American Dental Association and published by American Dental Association. This book was released on 2017-05-24 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: Section 1557 is the nondiscrimination provision of the Affordable Care Act (ACA). This brief guide explains Section 1557 in more detail and what your practice needs to do to meet the requirements of this federal law. Includes sample notices of nondiscrimination, as well as taglines translated for the top 15 languages by state.
Book Synopsis The Truth About Obamacare by : Sally Pipes
Download or read book The Truth About Obamacare written by Sally Pipes and published by Regnery Publishing. This book was released on 2010-08-03 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes what the new health care bill will mean for average consumers, discussing how it will make health care more expensive, limit options, worsen the standards of medical care, and damage the American economy.
Book Synopsis The Impacts of the Affordable Care Act on Preparedness Resources and Programs by : Institute of Medicine
Download or read book The Impacts of the Affordable Care Act on Preparedness Resources and Programs written by Institute of Medicine and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many of the elements of the Affordable Care Act (ACA) went into effect in 2014, and with the establishment of many new rules and regulations, there will continue to be significant changes to the United States health care system. It is not clear what impact these changes will have on medical and public health preparedness programs around the country. Although there has been tremendous progress since 2005 and Hurricane Katrina, there is still a long way to go to ensure the health security of the Country. There is a commonly held notion that preparedness is separate and distinct from everyday operations, and that it only affects emergency departments. But time and time again, catastrophic events challenge the entire health care system, from acute care and emergency medical services down to the public health and community clinic level, and the lack of preparedness of one part of the system places preventable stress on other components. The implementation of the ACA provides the opportunity to consider how to incorporate preparedness into all aspects of the health care system. The Impacts of the Affordable Care Act on Preparedness Resources and Programs is the summary of a workshop convened by the Institute of Medicine's Forum on Medical and Public Health Preparedness for Catastrophic Events in November 2013 to discuss how changes to the health system as a result of the ACA might impact medical and public health preparedness programs across the nation. This report discusses challenges and benefits of the Affordable Care Act to disaster preparedness and response efforts around the country and considers how changes to payment and reimbursement models will present opportunities and challenges to strengthen disaster preparedness and response capacities.
Book Synopsis Inside National Health Reform by : John E. McDonough
Download or read book Inside National Health Reform written by John E. McDonough and published by Univ of California Press. This book was released on 2012-09-03 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: A guide to the Affordable Care Act, our new national health care law. An account of the process from the 2008 presidential campaign to the moment in 2010 when the bill was signed into law before anyone had a chance to digest the document. At a time when the nation is taking a second look at the ACA, "Inside National Health Reform" provides essential information for Americans to review the governmental processes and politics in enacting this legislation.
Book Synopsis Frontiers in Health Policy Research by : David M. Cutler
Download or read book Frontiers in Health Policy Research written by David M. Cutler and published by MIT Press. This book was released on 2004 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leading economists discuss current health policy challenges, including prescription drugs benefits as a component of Medicare and conversion to for-profit health plans.
Book Synopsis Individual Mandate and Premium Tax Credits in the Affordable Care Act by : Susan Bennett
Download or read book Individual Mandate and Premium Tax Credits in the Affordable Care Act written by Susan Bennett and published by . This book was released on 2016 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 2014, the Patient Protection and Affordable Care Act (PPACA) has required most individuals to maintain health insurance coverage or potentially to pay a penalty for noncompliance. Specifically, most individuals are required to maintain minimum essential coverage for themselves and their dependents. Minimum essential coverage is a term defined in the ACA and its implementing regulations and includes most private and public coverage (e.g., employer-sponsored coverage, individual coverage, Medicare, and Medicaid, among others). Some individuals are exempt from the mandate and the penalty, and others may receive financial assistance to help them pay for the cost of health insurance coverage and the costs associated with using health care services. This book describes the individual mandate as established under the Patient Protection and Affordable Care Act. It also discusses the ACA reporting requirements designed, in part, to assist individuals in providing evidence of having met the mandate; describes the eligibility criteria applicable to the premium tax credits and cost-sharing subsidies, and the calculation method for the credit and subsidy amounts; highlights selected issues addressed in the final regulation and guidance on premium credits and indicates the status of implementation, where relevant data is available; examines IRS's implementation of these PPACA requirements; and IRS efforts to collaborate with key external stakeholders.
Download or read book Priced Out written by Uwe E. Reinhardt and published by Princeton University Press. This book was released on 2020-09 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Uwe Reinhardt was a towering figure and moral conscience of health care policy in the United States and beyond. Famously bipartisan, he advised presidents and Congress on health reform and originated central features of the Affordable Care Act. In Priced Out, Reinhardt offers an engaging and enlightening account of today's U.S. health care system, explaining why it costs so much more and delivers so much less than the systems of every other advanced country, why this situation is morally indefensible, and how we might improve it.
