On December 18, President signed into law H.R. 2029, the "Consolidated
Appropriations Act, 2016," which provides 2016 appropriations
for all agencies through September 30, 2016. The bill included a
provision delaying the effective date of the Affordable Care
Act's (ACA's) "Cadillac tax" until 2020 and
making the tax deductible.
The Cadillac tax was most recently discussed
here. Lawmakers opposed to the tax have said they will continue
their efforts to have it completely repealed.
The spending bill also includedmoratoriums on the collectionof the
ACA's medical device excise tax, discussed
here, and annual health insurance provider fee. The bill
suspends the device tax for 2016 and 2017 and the provider fee for
2017, with bothto be in effect again in 2018.
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