LEGISLATIVE OUTLOOK: THE AMERICAN HEALTH CARE ACT Current Republican Bill to Repeal and Replace ACA What Stays? What Goes? Other Tax Credits $2,000-$4,000 annually to purchase individual coverage Tax credit surplus can be put into an Health Savings Account Amount is based on age and income Not available if employer offers MEC coverage Cadillac Tax Deferred until 2025 PCORI Fee Employer reporting Likely but greatly simplified Mandate reform No cost-share on preventive No preexisting condition exclusions (NEW: continuous coverage surcharge) Coverage of children to age 26 Individual mandate retroactive to 1/1/16 Employer mandate retroactive to 1/1/16 Industry taxes imposed by the ACA Limitation on health FSA contributions Over-the-counter drug limitations on FSAs, HRAs, and HSAs Medicaid expansion Medicare tax increase HSAs Increases annual contribution limits to out-of-pocket maximum Permits spouses to make additional catch-up contributions Expenses for services up to 60 days prior to when HSA is established are eligible for reimbursement State High-risk Pools Allows states more flexibility on how to use funds to lower cost of coverage and patient care