Regulations - Health & Human Services

The U.S. Department of Health and Human Services (HHS) is responsible for implementing federal policy on issues related to the health and well-being of all Americans. Following are links to recent agency regulatory activities that may impact cities and towns.

IRS Interim Guidance on Reporting Costs of Employee Insurance

In late March, the Internal Revenue Service (IRS) released interim guidance for employers on how to report the cost of sponsored group health plan coverage to employees. The reporting, which is scheduled to begin in 2013 with calendar year 2012 W-2 forms, is a requirement under the ACA and is meant to provide "useful and comparable consumer information to employees on the cost of their health care coverage." It is not intended as the basis for taxing these benefits.  The guidance also provides transition relief for smaller employers that are required to file fewer than 250 W-2 forms. These employers will not be required to report the cost of health coverage on any forms until January 2014. 

Proposed Rule on Student Health Insurance Coverage

This proposed regulation would establish the rules for student health insurance coverage under the Public Health Service Act and the Affordable Care Act. The proposed rule would define ''student health insurance coverage'' as a type of individual health insurance coverage, and, pursuant to section 1560(c) of the Affordable Care Act, specify certain Public Health Service Act and Affordable Care Act requirements as inapplicable to this type of individual health insurance coverage. Comments should be submitted on or before April 12, 2011.