Public Policy Issue Briefs

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President Obama signed H.R. 3590, the Patient Protection and Affordable Care Act, into law on March 23 (Public Law 111-148). He signed modifications made by H.R. 4872, the Reconciliation Act of 2010, into law on March 30.

Resources for Restaurateurs

• Health Care Reform Q&A -- answers common questions


• Health Care Reform Summary -- for National Restaurant Association members (member login required)

Implementation Timeline

• 2010 -- Small business tax credit available (IRS site has tools including a calculator, FAQ, examples and other guidance to determine eligibility)


• 2010 -- Grandfathered plans must comply with some insurance reforms; the Departments of Labor, Health and Human Services and Treasury issue an interim final rule to explain what changes can be made to grandfathered plans while maintaining grandfathered status. The NRA offers a brief summary of the interim final rule.


• 2010 -- The Departments of Health and Human Services, Labor and Treasury release an interim final rule, effective July 12, 2010, explaining the new rules on offering coverage for dependents until age 26; agencies will take comment until Aug. 11, 2010; IRS also issues guidance (Notice 2010-38) on the tax treatment of dependent coverage benefits


• 2010 -- Interim final rule published regarding lifetime and annual limits, pre-existing condition exclusions, rescission of coverage, patient protections; see the NRA's summary; rules take effect Aug. 27, 2010


• 2010 -- New rules require employers to provide a reasonable break time for nursing mothers (see articles)


• 2011 -- Employers report health care coverage costs on W-2 forms (tax years after 12/31/2010)


• 2011 -- FSA limited to $2,500; over-the-counter medicines no longer reimbursed unless prescribed


• 2012 -- Employer 1099 reporting for payments of under $600 to corporate providers of property/services; see IRS Notice 2010-51 requesting comments by Sept. 29, 2010, on the rule, including comments about whether the rule would increased burdens on small businesses. The NRA supports legislation (H.R. 5141 / S. 3578) to repeal this expanded 1099 reporting requirement of the health care law


• 2013 -- All employers provide employees information about exchanges beginning March 1


• 2014 -- Health insurance exchanges begin


• 2014 -- Individual mandate begins


• 2014 -- Employer requirements begin


• 2014 -- 90-day waiting period allowed


• 2017 -- Large employer participation allowed in exchanges at discretion of each state

Key Federal Government Web sites

• www.healthcare.gov -- for consumers


• Department of Health and Human Services, Office of Consumer Information and Insurance Oversight


• Internal Revenue Service, Affordable Care Act Tax Provisions, including News Releases, Multimedia and Legal Guidance


• Department of Labor, Affordable Care Act

NRA Webinars
See webinars section for NRA member-exclusive "Health Care and You" webinars on July 14 and June 24, 2010.

Solutions
The National Restaurant Association and United Healthcare have partnered to form the Restaurant Health Care Alliance, offering a suite of products that will help nearly 13 million restaurant employees gain easier access to health care coverage and related products and services. Visit www.restauranthealthcare.org for more information.

Questions?

Contact Michelle Reinke at (202) 331-5900 or mreinke@restaurant.org.

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