1. 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