Health Savings Act of 2014

See attached addendum for General Lobbying Issue Area: HCR - HealthcareAffordable Private Health Care: Effect of the Health Insurance Tax, defined Essential Health Benefits, and Age Rating on premiums; Healthcare Delivery System Reforms State-based regulation: State Oversight of Rates; Properly designed state based health insurance exchanges to improve competition and maximize choice; federal exchanges; Multi-State Health Plans; Centralized All-Payer Database Medical Loss Ratios: Level Playing Field for MLRs; Consistent reporting requirements for all insurers; MLR Broker Fees: Health Care Quality: Delivery System Incentives to Promote Better Care; Payment Reforms; Patient-centered Primary Care/Medical Home; Evidence Based Care; Wellness; Chronic Care Management Federal Employee Health Benefit Program (FEHBP) regarding proposals to allow additional types of carriers including regional PPOs to be included in the coverage options offered by OPM FEHBP Modernization Act circulation draft President's budget, regional PPOs, government contributions HR 2667 Introduced by Griffin (R-AR) on July 11, 2013 Authority for Mandate Delay Act HR 2668 Introduced by Young (R-IN) on July 17, 2013 Fairness for Families Act Bailouts for Insurance Companies, S. 1726, H.R. 3541, 3812, 3851. 4406 HR 2328 Introduced in House June 12, 2013 Rep. Rogers, Mike J. (R-MI) Access to Professional Health Insurance Advisors Act of 2013 - Amends the Public Health Service Act to exclude remuneration paid for licensed independent insurance producers from administrative cost calculations for purposes of calculating the medical-loss ratio of a health insurance plan. HR 3541 introduced by Tim Griffin November 19,2013 Obamacare Taxpayer Bailout Prevention Act - Repeals the provision of the Patient Protection and Affordable Care Act that directs the Secretary of Health and Human Services (HHS) to establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small group market is required to participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums. Other general Affordable Care Act topics related to multiple parts of legislation: ACA Implementation and back-end issues; Multi-State Plan Program Implementation; Risk Corridors and Risk Mitigation; Reinsurance; Small Business Health Options Program (SHOP) implementation; Third-party payment of premiums; Electronic Health Records (EHRs); Health IT Roadmap; Contraception Rule; Expatriate Legislation. See following page on Health Care Reform issuesS. 1486 Introduced August 1, 2013 by Sen. Carper, Thomas R. (D-DE) Postal Reform Act of 2013 - Amends provisions of federal law relating to the funding of the U.S. Postal Service (USPS) retirement and health care systems, operations, revenue, and governance.. Section 104 Substitute Amendment. HR 3362 Introduced October 29, 2013 by Rep. Terry, Lee (R-NE) Exchange Information Disclosure Act - Amends the Patient Protection and Affordable Care Act to expand reporting requirements related to health care exchanges. Requires the Secretary of Health and Human Services (HHS) to publish reports weekly through March 31, 2015, on: (1) consumer interactions with healthcare.gov or subsequent sites and any efforts undertaken to remedy problems that impact taxpayers and consumers, (2) calls to the federal customer service call center, including the number of calls received by the call center, problems identified by users, and referrals of those calls; (3) all navigators and certified application counselors that have been trained and certified by health care exchanges; and (4) all agents and brokers who have been trained and certified by the federal health care exchange. HR 762 Introduced in House February 15, 2013 by Rep. Blackburn, Marsha (R-TN) Health Care Choice Act of 2013 - Repeals the health insurance and health coverage expansion requirements of the Patient Protection and Affordable Care Act and related requirements of the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended or repealed by such provisions. HR 1701 Introduced April 24, 2013 by Ted Poe (R-TX) Cutting Costly Codes Act of 2013 - Prohibits the Secretary of Health and Human Services (HHS) from implementing, administering, or enforcing specified regulations insofar as they would replace International Classification of Diseases (ICD)-9 with ICD-10 as a standard for code sets for appropriate data elements for financial and administrative transactions involving the electronic exchange of health information. HR 3985 Introduced February 3, 2014 by Lynn Westmoreland (R-GA) Prohibits health insurance issuers and third-party administrators, for any period after December 31, 2014, from being required to make payments under the Patient Protection and Affordable Care Act (PPACA) for a transitional reinsurance program for the individual health insurance market in each state. Allows payments to issuers, as limited by this Act, only to the extent of available funds. Limits to 2014 the applicability of the program of risk corridors, under which a qualified health plan offered in the individual or small group market shall participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums . HR 4496 Introduced April 28, 2014 by Cory Gardner (R-CO) Covering People With Pre-Existing Conditions Act of 2014 - Requires each state to mitigate the health costs of high risk individuals in the state through a state reinsurance program or a state high risk pool HR 4777 Introduced May 30, 2014 by Michael Burgess (R-TX) To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts. HR 3522 Introduced November 18, 2013 by Bill Cassidy (R-LA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes. HR 5214 Introduced July 28, 2014 by Pete Olsen (R-TX) To require the Secretary of Health and Human Services to provide for recommendations for the development and use of clinical data registries for the improvement of patient care. See following page on Health Care Reform issuesHR 3750 Introduced December 12, 2013 by Donna Matsui (D-CA) Telehealth Modernization Act of 2013 - Calls for states to authorize health care professionals to deliver health care to individuals through telehealth and to consider adopting conditions under which such a professional should: have access to the individual's medical history. HR 4633 Introduced May 9, 2014 by H. Griffith (R-VA) Insurance Rate Transparency Act - Amends the Public Health Service Act to require that specific health insurance premium increase information submitted to the Secretary of Health and Human Services (HHS) be disclosed to Congress no later than 30 days after receipt of the information. HR 5453 Introduced September 11, 2014 by Bruce Braley (D-IA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes.

Client expense: $2,030,000 · Firm income: Not reported

Government targets: Centers For Medicare and Medicaid Services (CMS), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of Personnel Management (OPM), SENATE, Treasury, Dept of, White House Office

Affordable Private Health Care: Effect of the Health Insurance Tax, defined Essential Health Benefits, and Age Rating on premiums; Healthcare Delivery System Reforms State-based regulation: State Oversight of Rates; Properly designed state based health insurance exchanges to improve competition and maximize choice; federal exchanges; Multi-State Health Plans; Centralized All-Payer Database Medical Loss Ratios: Level Playing Field for MLRs; Consistent reporting requirements for all insurers; MLR Broker Fees: Health Care Quality: Delivery System Incentives to Promote Better Care; Payment Reforms; Patient-centered Primary Care/Medical Home; Evidence Based Care; Wellness; Chronic Care Management Federal Employee Health Benefit Program (FEHBP) regarding proposals to allow additional types of carriers including regional PPOs to be included in the coverage options offered by OPM. FEHBP Modernization Act circulation draft President's budget, regional PPOs, government contributions HR 2667 Introduced by Griffin (R-AR) on July 11, 2013 Authority for Mandate Delay Act HR 2668 Introduced by Young (R-IN) on July 17, 2013 Fairness for Families Act Bailouts for Insurance Companies, S. 1726, H.R. 3541, 3812, 3851, 4406 HR 2328 Introduced in House June 12, 2013 Rep. Rogers, Mike J. (R-MI) Access to Professional Health Insurance Advisors Act of 2013 - Amends the Public Health Service Act to exclude remuneration paid for licensed independent insurance producers from administrative cost calculations for purposes of calculating the medical-loss ratio of a health insurance plan. HR 3541 introduced by Tim Griffin November 19, 2013 Obamacare Taxpayer Bailout Prevention Act - Repeals the provision of the Patient Protection and Affordable Care Act that directs the Secretary of Health and Human Services (HHS) to establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small group market is required to participate in a payment adjustment system based on the ration of the allowable costs of the plan to the plan's aggregate premiums. Other general Affordable Care Act topics related to multiple parts of legislation: ACA Implementation and back-end issues; Multi-State Plan Program Implementation; Risk Corridors and Risk Mitigation; Reinsurance; Small Business Health Options Program (SHOP) implementation; Third-Party payment of premiums; Electronic Health Records (EHRs); Health IT Roadmap; Contraception Rule; Expatriate Legislation. S. 1486 Introduced August 1, 2013 by Sen. Carper,Thomas R. (D-DE) Postal Reform Act of 2013 - Amends provisions of federal law relating to the funding of the U.S.Postal Service (USPS) retirement and health care systems, operations, revenue, and governance. Section 104 Substitute Amendment. HR 3362 Introduced October 29, 2013 by Rep. Terry, Lee (R-NE) Exchange Information Disclosure Act - Amends the Patient Protection and Affordable Care Act to expand reporting requirements related to health care exchanges. Requires the Secretary of Health and Human Services (HHS) to publish reports weekly through March 31, 2015, on: (1) consumer interactions with healthcare.gov or subsequent sites and any efforts undertaken to remedy problems that impact taxpayers and consumers, (2) calls to the federal customer service call center, including the number of calls received by the call center, problems identified by users, and referrals of those calls; (3) all navigators and certified application counselors that have been trained and certified by health care exchanges; and (4) all agents and brokers who have been trained and certified by the federal health care exchange. HR 762 Introduced in House February 15, 2013 by Rep. Blackburn, Marsha (R-TN) Health Care Choice Act of 2013 - Prohibits the Secretary of Health and Human Services (HHS) from implementing, administering, or enforcing specified regulations insofar as they would replace International Classification of Diseases (ICD-9) with ICD-10 as a standard for code sets for appropriate data elements for financial and administrative transactions involving the electronic exchange of health information. HR 3985 Introduced February 3, 2014 by Lynn Westmoreland (R-GA) Prohibits health insurance issuers and third-party administrators, or any period after December 31, 2014, from being requirement to make payments under the Patient Protection and Affordable Care Act (PPACA) for a transitional reinsurance program for the individual health insurance market in each state. Allows payments to issuers, as limited by this Act, only to the extent of available funds. Limits to 2014 the applicability of the program of risk corridors, under which a qualified health plan offered in the individual or small group market shall participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums. HR 4496 Introduced April 28, 2014 by Cory Gardner (R-CO) Covering People With Pre-Existing Conditions Act of 2014 - Requires each state to mitigate the health costs of high risk individuals in the state through a state reinsurance program or a state high risk pool. HR 4777 Introduced May 30, 2014 by Michael Burgess (R-TX) To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts. HR 3522 Introduced November 18, 2013 by Bill Cassidy (R-LA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes. HR 5214 Introduced July 28, 2014 by Pete Olsen (R-TX) To require the Secretary of Health and Human Services to provide for recommendations for the development and use of clinical data registries for the improvement of patient care. HR 3750 Introduced December 12, 2013 by Donna Matsui (D-CA) Telehealth Modernization Act of 2013 - Calls for states to authorize health care professionals to deliver health care to individuals through telehealth and to consider adopting conditions under which such a professional should have access to the individual's medical history. HR 4633 Introduced May 9, 2014 by H. Griffith (R-VA) Insurance Rate Transparency Act - Amends the Public Health Service Act to require that specific health insurance premium increase information submitted to the Secretary of Health and Human Services (HHS) be disclosed to Congress no later than 30 days after receipt of the information. HR 5453 Introduced September 11, 2014 by Bruce Braley (D-IA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes.

Affordable Private Health Care: Effect of the Health Insurance Tax, defined Essential Health Benefits, and Age Rating on premiums; Healthcare Delivery System Reforms State-based regulation: State Oversight of Rates; Properly designed state based health insurance exchanges to improve competition and maximize choice; federal exchanges; Multi-State Health Plans; Centralized All-Payer Database Medical Loss Ratios: Level Playing Field for MLRs; Consistent reporting requirements for all insurers; MLR Broker Fees: Health Care Quality: Delivery System Incentives to Promote Better Care; Payment Reforms; Patient-centered Primary Care/Medical Home; Evidence Based Care; Wellness; Chronic Care Management Federal Employee Health Benefit Program (FEHBP) regarding proposals to allow additional types of carriers including regional PPOs to be included in the coverage options offered by OPM FEHBP Modernization Act circulation draft President's budget, regional PPOs, government contributions HR 2667 Introduced by Griffin (R-AR) on July 11, 2013 Authority for Mandate Delay Act HR 2668 Introduced by Young (R-IN) on July 17, 2013 Fairness for Families Act Bailouts for Insurance Companies, S. 1726, H.R. 3541, 3812, 3851. 4406 HR 3541 introduced by Tim Griffin November 19,2013 Obamacare Taxpayer Bailout Prevention Act - Repeals the provision of the Patient Protection and Affordable Care Act that directs the Secretary of Health and Human Services (HHS) to establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small group market is required to participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums. Other general Affordable Care Act topics related to multiple parts of legislation: ACA Implementation and back-end issues; Multi-State Plan Program Implementation; Risk Corridors and Risk Mitigation; Reinsurance; Small Business Health Options Program (SHOP) implementation; Third-party payment of premiums; Electronic Health Records (EHRs); Health IT Roadmap;Contraception Rule; Expatriate Legislation. S. 1486 Introduced August 1, 2013 by Sen. Carper, Thomas R. (D-DE) Postal Reform Act of 2013 - Amends provisions of federal law relating to the funding of the U.S. Postal Service (USPS) retirement and health care systems, operations, revenue, and governance.. Section 104 Substitute Amendment. HR 4777 Introduced May 30, 2014 by Michael Burgess (R-TX) To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts. HR 3522 Introduced November 18, 2013 by Bill Cassidy (R-LA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement,and for other purposes. HR 5214 Introduced July 28, 2014 by Pete Olsen (R-TX) To require the Secretary of Health and Human Services to provide for recommendations for the development and use of clinical data registries for the improvement of patient care. HR 5453 Introduced September 11, 2014 by Bruce Braley (D-IA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes.

Affordable Private Health Care: Effect of the Health Insurance Tax, defined Essential Health Benefits, and Age Rating on premiums; Healthcare Delivery System Reforms State-based regulation: State Oversight of Rates; Properly designed state based health insurance exchanges to improve competition and maximize choice; federal exchanges; Multi-State Health Plans; Centralized All-Payer Database Medical Loss Ratios: Level Playing Field for MLRs; Consistent reporting requirements for all insurers; MLR Broker Fees: Health Care Quality: Delivery System Incentives to Promote Better Care; Payment Reforms; Patient-centered Primary Care/Medical Home; Evidence Based Care; Wellness; Chronic Care Management HR 2667 Introduced by Griffin (R-AR) on July 11, 2013 Authority for Mandate Delay Act HR 2668 Introduced by Young (R-IN) on July 17, 2013 Fairness for Families Act Bailouts for Insurance Companies, S. 1726, H.R. 3541, 3812, 3851. 4406 HR 2328 Introduced in House June 12, 2013 Rep. Rogers, Mike J. (R-MI) HR 3541 introduced by Tim Griffin November 19,2013 Obamacare Taxpayer Bailout Prevention Act - Repeals the provision of the Patient Protection and Affordable Care Act that directs the Secretary of Health and Human Services (HHS) to establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small group market is required to participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums. Other general Affordable Care Act topics related to multiple parts of legislation: ACA Implementation and back-end issues; Multi-State Plan Program Implementation; Risk Corridors and Risk Mitigation; Reinsurance; Small Business Health Options Program (SHOP) implementation; Third-party payment of premiums; Electronic Health Records (EHRs); Health IT Roadmap; Contraception Rule; Expatriate Legislation. HR 3362 Introduced October 29, 2013 by Rep. Terry, Lee (R-NE) Exchange Information Disclosure Act - Amends the Patient Protection and Affordable Care Act to expand reporting requirements related to health care exchanges. Requires the Secretary of Health and Human Services (HHS) to publish reports weekly through March 31, 2015, on: (1) consumer interactions with healthcare.gov or subsequent sites and any efforts undertaken to remedy problems that impact taxpayers and consumers, (2) calls to the federal customer service call center,including the number of calls received by the call center, problems identified by users, and referrals of those calls; (3) all navigators and certified application counselors that have been trained and certified by health care exchanges; and (4) all agents and brokers who have been trained and certified by the federal health care exchange. HR 762 Introduced in House February 15, 2013 by Rep. Blackburn, Marsha (R-TN) Health Care Choice Act of 2013 - Repeals the health insurance and health coverage expansion requirements of the Patient Protection and Affordable Care Act and related requirements of the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended or repealed by such provisions. HR 1701 Introduced April 24, 2013 by Ted Poe (R-TX) Cutting Costly Codes Act of 2013 - Prohibits the Secretary of Health and Human Services (HHS) from implementing,administering, or enforcing specified regulations insofar as they would replace International Classification of Diseases (ICD)-9 with ICD-10 as a standard for code sets for appropriate data elements for financial and administrative transactions involving the electronic exchange of health information. HR 4777 Introduced May 30, 2014 by Michael Burgess (R-TX) To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts. HR 3522 Introduced November 18, 2013 by Bill Cassidy (R-LA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes. HR 3750 Introduced December 12, 2013 by Donna Matsui (D-CA) Telehealth Modernization Act of 2013 - Calls for states to authorize health care professionals to deliver health care to individuals through telehealth and to consider adopting conditions under which such a professional should: have access to the individual's medical history. HR 5453 Introduced September 11, 2014 by Bruce Braley (D-IA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes.

H.R. 763, Jobs and Premium Protection Act (Boustany-Matheson) -repeal of ACA health insurance tax H.R. 1248, Family Health Care Flexibility Act (Paulsen) - HSA and FSA issues H.R. 1342, Helping Save Americans Health Care Choices Act (Fleming) - HSA and FSA issues H.R. 2194, Family and Retirement Health Investment Act (Paulsen) - HSA and FSA issues H.R. 2835, Restoring Access to Medication Act (Jenkins) - HSA and FSA issues H.R. 3367, HIT Delay Bill (Boustany-Bera) - delay of ACA health insurance tax H.R. 4600, Tax Free Health Insurance Act (King) - tax treatment of health insurance premiums H.R. 4777, Health Savings Act (Burgess) - HSA issues S. 24, Small Business Health Relief Act (Portman) - HIT repeal, HSA and FSA changes S. 603, Jobs and Premium Protection Act (Barrasso-Hatch) - repeal of ACA health insurance tax S. 610, Family Health Care Flexibility Act (Johanns) - HSA and FSA issues S. 1031, Family and Retirement Health Investment Act (Hatch) - HSA and FSA issues S. 1485, Americans Giving Care to Elders Act (Klobuchar) - tax credits for family caregivers S. 2260, EXPIRE Act (Wyden) - tax provisions Barrasso Amendment to S. 2569, Bring Jobs Home Act - repeal of ACA health insurance tax Annual insurer provider fees; issues concerning the patient-centered outcomes research fee; employer and individual coverage mandate, W-2 reporting requirements, health reimbursement accounts, deductibility limits for insurer compensation, health insurer and employer reporting of health coverage, and other issues relating to health care reform implementation.

Client expense: $2,010,000 · Firm income: Not reported

H.R. 763, Jobs and Premium Protection Act (Boustany-Matheson) -repeal of ACA health insurance tax. H.R. 1248, Family Health Care Flexibility Act (Paulsen) - HSA and FSA issues. H.R. 1342, Helping Save Americans Health Care Choices Act (Fleming) - HSA and FSA issues. H.R. 2194, Family and Retirement Health Investment Act (Paulsen) - HSA and FSA issues. H.R. 2835, Restoring Access to Medication Act (Jenkins) - HSA and FSA issues. H.R. 3367, HIT Delay Bill (Boustany-Bera) - delay of ACA health insurance tax. H.R. 4600, Tax Free Health Insurance Act (King) - tax treatment of health insurance premiums. H.R. 4777, Health Savings Act (Burgess) - HSA issues. S. 24, Small Business Health Relief Act (Portman) - HIT repeal, HSA and FSA changes. S. 603, Jobs and Premium Protection Act (Barrasso-Hatch) - repeal of ACA health insurance tax. S. 610, Family Health Care Flexibility Act (Johanns) - HSA and FSA issues. S. 1031, Family and Retirement Health Investment Act (Hatch) - HSA and FSA issues. S. 1485, Americans Giving Care to Elders Act (Klobuchar) - tax credits for family caregivers. S. 2260, EXPIRE Act (Wyden) - tax provisions. Barrasso Amendment to S. 2569, Bring Jobs Home Act - repeal of ACA health insurance tax

Client expense: Not reported · Firm income: $30,000

See attached addendum for General Lobbying Issue Area: HCR - HealthcareState-based regulation: State Oversight of Rates; Properly designed state based health insurance exchanges to improve competition and maximize choice; federal exchanges; Multi-State Health Plans; Centralized All-Payer Database Medical Loss Ratios: Level Playing Field for MLRs; Consistent reporting requirements for all insurers; MLR Broker Fees: Health Care Quality: Delivery System Incentives to Promote Better Care; Payment Reforms; Patient-centered Primary Care/Medical Home; Evidence Based Care; Wellness; Chronic Care Management Federal Employee Health Benefit Program (FEHBP) regarding proposals to allow additional types of carriers including regional PPOs to be included in the coverage options offered by OPM FEHBP Modernization Act circulation draft President's budget, regional PPOs, government contributions Bailouts for Insurance Companies, S. 1726, H.R. 3541, 3812, 3851. 4406 HR 2328 Introduced in House June 12, 2013 Rep. Rogers, Mike J. (R-MI) Access to Professional Health Insurance Advisors Act of 2013 - Amends the Public Health Service Act to exclude remuneration paid for licensed independent insurance producers from administrative cost calculations for purposes of calculating the medical-loss ratio of a health insurance plan. HR 3541 introduced by Tim Griffin November 19,2013 Obamacare Taxpayer Bailout Prevention Act - Repeals the provision of the Patient Protection and Affordable Care Act that directs the Secretary of Health and Human Services (HHS) to establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small group market is required to participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums. Other general Affordable Care Act topics related to multiple parts of legislation: ACA Implementation and back-end issues; Multi-State Plan Program Implementation; Risk Corridors and Risk Mitigation; Reinsurance; Small Business Health Options Program (SHOP) implementation; Third-party payment of premiums; Electronic Health Records (EHRs); Health IT Roadmap; Contraception Rule; Expatriate Legislation. S. 1486 Introduced August 1, 2013 by Sen. Carper, Thomas R. (D-DE) Postal Reform Act of 2013 - Amends provisions of federal law relating to the funding of the U.S. Postal Service (USPS) retirement and health care systems, operations, revenue, and governance.. Section 104 Substitute Amendment. HR 3362 Introduced October 29, 2013 by Rep. Terry, Lee (R-NE) Exchange Information Disclosure Act - Amends the Patient Protection and Affordable Care Act to expand reporting requirements related to health care exchanges. Requires the Secretary of Health and Human Services (HHS) to publish reports weekly through March 31, 2015, on: (1) consumer interactions with healthcare.gov or subsequent sites and any efforts undertaken to remedy problems that impact taxpayers and consumers, (2) calls to the federal customer service call center, including the number of calls received by the call center, problems identified by users, and referrals of those calls; (3) all navigators and certified application counselors that have been trained and certified by health care exchanges; and (4) all agents and brokers who have been trained and certified by the federal health care exchange. HR 1701 Introduced April 24, 2013 by Ted Poe (R-TX) Cutting Costly Codes Act of 2013 - Prohibits the Secretary of Health and Human Services (HHS) from implementing, administering, or enforcing specified regulations insofar as they would replace International Classification of Diseases (ICD)-9 with ICD-10 as a standard for code sets for appropriate data elements for financial and administrative transactions involving the electronic exchange of health information. See following page on Health Care Reform issuesHR 3985 Introduced February 3, 2014 by Lynn Westmoreland (R-GA) Prohibits health insurance issuers and third-party administrators, for any period after December 31, 2014, from being required to make payments under the Patient Protection and Affordable Care Act (PPACA) for a transitional reinsurance program for the individual health insurance market in each state. Allows payments to issuers, as limited by this Act, only to the extent of available funds. Limits to 2014 the applicability of the program of risk corridors, under which a qualified health plan offered in the individual or small group market shall participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums . HR 4496 Introduced April 28, 2014 by Cory Gardner (R-CO) Covering People With Pre-Existing Conditions Act of 2014 - Requires each state to mitigate the health costs of high risk individuals in the state through a state reinsurance program or a state high risk pool HR 4777 Introduced May 30, 2014 by Michael Burgess (R-TX) To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts. HR 3522 Introduced November 18, 2013 by Bill Cassidy (R-LA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes. HR 5214 Introduced July 28, 2014 by Pete Olsen (R-TX) To require the Secretary of Health and Human Services to provide for recommendations for the development and use of clinical data registries for the improvement of patient care. HR 3750 Introduced December 12, 2013 by Donna Matsui (D-CA) Telehealth Modernization Act of 2013 - Calls for states to authorize health care professionals to deliver health care to individuals through telehealth and to consider adopting conditions under which such a professional should: have access to the individual's medical history. HR 4633 Introduced May 9, 2014 by H. Griffith (R-VA) Insurance Rate Transparency Act - Amends the Public Health Service Act to require that specific health insurance premium increase information submitted to the Secretary of Health and Human Services (HHS) be disclosed to Congress no later than 30 days after receipt of the information. HR 5453 Introduced September 11, 2014 by Bruce Braley (D-IA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes.

See attached addendum for General Lobbying Issue Area: HCR - HealthcareAffordable Private Health Care: Effect of the Health Insurance Tax, defined Essential Health Benefits, and Age Rating on premiums; Healthcare Delivery System Reforms State-based regulation: State Oversight of Rates; Properly designed state based health insurance exchanges to improve competition and maximize choice; federal exchanges; Multi-State Health Plans; Centralized All-Payer Database Medical Loss Ratios: Level Playing Field for MLRs; Consistent reporting requirements for all insurers; MLR Broker Fees: Health Care Quality: Delivery System Incentives to Promote Better Care; Payment Reforms; Patient-centered Primary Care/Medical Home; Evidence Based Care; Wellness; Chronic Care Management Federal Employee Health Benefit Program (FEHBP) regarding proposals to allow additional types of carriers including regional PPOs to be included in the coverage options offered by OPM FEHBP Modernization Act circulation draft President's budget, regional PPOs, government contributions HR 2667 Introduced by Griffin (R-AR) on July 11, 2013 Authority for Mandate Delay Act HR 2668 Introduced by Young (R-IN) on July 17, 2013 Fairness for Families Act Bailouts for Insurance Companies, S. 1726, H.R. 3541, 3812, 3851. 4406 HR 2328 Introduced in House June 12, 2013 Rep. Rogers, Mike J. (R-MI) Access to Professional Health Insurance Advisors Act of 2013 - Amends the Public Health Service Act to exclude remuneration paid for licensed independent insurance producers from administrative cost calculations for purposes of calculating the medical-loss ratio of a health insurance plan. HR 3541 introduced by Tim Griffin November 19,2013 Obamacare Taxpayer Bailout Prevention Act - Repeals the provision of the Patient Protection and Affordable Care Act that directs the Secretary of Health and Human Services (HHS) to establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small group market is required to participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums. Other general Affordable Care Act topics related to multiple parts of legislation: ACA Implementation and back-end issues; Multi-State Plan Program Implementation; Risk Corridors and Risk Mitigation; Reinsurance; Small Business Health Options Program (SHOP) implementation; Third-party payment of premiums; Electronic Health Records (EHRs); Health IT Roadmap; Contraception Rule; Expatriate Legislation. See following page on Health Care Reform issuesS. 1486 Introduced August 1, 2013 by Sen. Carper, Thomas R. (D-DE) Postal Reform Act of 2013 - Amends provisions of federal law relating to the funding of the U.S. Postal Service (USPS) retirement and health care systems, operations, revenue, and governance.. Section 104 Substitute Amendment. HR 3362 Introduced October 29, 2013 by Rep. Terry, Lee (R-NE) Exchange Information Disclosure Act - Amends the Patient Protection and Affordable Care Act to expand reporting requirements related to health care exchanges. Requires the Secretary of Health and Human Services (HHS) to publish reports weekly through March 31, 2015, on: (1) consumer interactions with healthcare.gov or subsequent sites and any efforts undertaken to remedy problems that impact taxpayers and consumers, (2) calls to the federal customer service call center, including the number of calls received by the call center, problems identified by users, and referrals of those calls; (3) all navigators and certified application counselors that have been trained and certified by health care exchanges; and (4) all agents and brokers who have been trained and certified by the federal health care exchange. HR 762 Introduced in House February 15, 2013 by Rep. Blackburn, Marsha (R-TN) Health Care Choice Act of 2013 - Repeals the health insurance and health coverage expansion requirements of the Patient Protection and Affordable Care Act and related requirements of the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended or repealed by such provisions. HR 1701 Introduced April 24, 2013 by Ted Poe (R-TX) Cutting Costly Codes Act of 2013 - Prohibits the Secretary of Health and Human Services (HHS) from implementing, administering, or enforcing specified regulations insofar as they would replace International Classification of Diseases (ICD)-9 with ICD-10 as a standard for code sets for appropriate data elements for financial and administrative transactions involving the electronic exchange of health information. HR 3985 Introduced February 3, 2014 by Lynn Westmoreland (R-GA) Prohibits health insurance issuers and third-party administrators, for any period after December 31, 2014, from being required to make payments under the Patient Protection and Affordable Care Act (PPACA) for a transitional reinsurance program for the individual health insurance market in each state. Allows payments to issuers, as limited by this Act, only to the extent of available funds. Limits to 2014 the applicability of the program of risk corridors, under which a qualified health plan offered in the individual or small group market shall participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums . HR 4496 Introduced April 28, 2014 by Cory Gardner (R-CO) Covering People With Pre-Existing Conditions Act of 2014 - Requires each state to mitigate the health costs of high risk individuals in the state through a state reinsurance program or a state high risk pool HR 4777 Introduced May 30, 2014 by Michael Burgess (R-TX) To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts. HR 3522 Introduced November 18, 2013 by Bill Cassidy (R-LA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes. HR 5214 Introduced July 28, 2014 by Pete Olsen (R-TX) To require the Secretary of Health and Human Services to provide for recommendations for the development and use of clinical data registries for the improvement of patient care. See following page on Health Care Reform issuesHR 3750 Introduced December 12, 2013 by Donna Matsui (D-CA) Telehealth Modernization Act of 2013 - Calls for states to authorize health care professionals to deliver health care to individuals through telehealth and to consider adopting conditions under which such a professional should: have access to the individual's medical history. HR 4633 Introduced May 9, 2014 by H. Griffith (R-VA) Insurance Rate Transparency Act - Amends the Public Health Service Act to require that specific health insurance premium increase information submitted to the Secretary of Health and Human Services (HHS) be disclosed to Congress no later than 30 days after receipt of the information. HR 5453 Introduced September 11, 2014 by Bruce Braley (D-IA) To authorize health insurance issuers to continue to offer for sale current group health insurance coverage in satisfaction of the minimum essential health insurance coverage requirement, and for other purposes.

H.R. 763, Jobs and Premium Protection Act (Boustany-Matheson) repeal of ACA health insurance tax16. Specific Lobbying Issues (continued): H.R. 1248, Family Health Care Flexibility Act (Paulsen) HSA and FSA issues H.R. 1342, Helping Save Americans Health Care Choices Act (Fleming) HSA and FSA issues H.R. 2194, Family and Retirement Health Investment Act (Paulsen) HSA and FSA issues H.R. 2835, Restoring Access to Medication Act (Jenkins) HSA and FSA issues H.R. 3367, HIT Delay Bill (Boustany-Bera) delay of ACA health insurance tax H.R. 4600, Tax Free Health Insurance Act (King) tax treatment of health insurance premiums H.R. 4777, Health Savings Act (Burgess) HSA issues S. 24, Small Business Health Relief Act (Portman) HIT repeal, HSA and FSA changes S. 603, Jobs and Premium Protection Act (Barrasso-Hatch) repeal of ACA health insurance tax S. 610, Family Health Care Flexibility Act (Johanns) HSA and FSA issues S. 1031, Family and Retirement Health Investment Act (Hatch) HSA and FSA issues S. 1485, Americans Giving Care to Elders Act (Klobuchar) tax credits for family caregivers S. 2260, EXPIRE Act (Wyden) tax provisions Hatch-Barrasso Amendment to H.R. 3474, Tax Extenders Bill two-year delay in ACA health insurance tax Regulatory Issues: Annual insurer provider fees; issues concerning the patient-centered outcomes research fee; employer and individual coverage mandate, W-2 reporting requirements, health reimbursement accounts, deductibility limits for insurer compensation, health insurer and employer reporting of health coverage, and other issues relating to health care reform implementation.

Client expense: $2,530,000 · Firm income: Not reported

See attached addendum for General Lobbying Issue Area: HCR - HealthcareAffordable Private Health Care: Effect of the Health Insurance Tax, defined Essential Health Benefits, and Age Rating on premiums; Healthcare Delivery System Reforms State-based regulation: State Oversight of Rates; Properly designed state based health insurance exchanges to improve competition and maximize choice; federal exchanges; Multi-State Health Plans; Centralized All-Payer Database Medical Loss Ratios: Level Playing Field for MLRs; Consistent reporting requirements for all insurers; MLR Broker Fees: Health Care Quality: Delivery System Incentives to Promote Better Care; Payment Reforms; Patient-centered Primary Care/Medical Home; Evidence Based Care; Wellness; Chronic Care Management Federal Employee Health Benefit Program (FEHBP) regarding proposals to allow additional types of carriers including regional PPOs to be included in the coverage options offered by OPM FEHBP Modernization Act circulation draft President's budget, regional PPOs, government contributions HR 2667 Introduced by Griffin (R-AR) on July 11, 2013 Authority for Mandate Delay Act HR 2668 Introduced by Young (R-IN) on July 17, 2013 Fairness for Families Act Bailouts for Insurance Companies, S. 1726, H.R. 3541, 3812, 3851. 4406 HR 2328 Introduced in House June 12, 2013 Rep. Rogers, Mike J. (R-MI) Access to Professional Health Insurance Advisors Act of 2013 - Amends the Public Health Service Act to exclude remuneration paid for licensed independent insurance producers from administrative cost calculations for purposes of calculating the medical-loss ratio of a health insurance plan. HR 3541 introduced by Tim Griffin November 19,2013 Obamacare Taxpayer Bailout Prevention Act - Repeals the provision of the Patient Protection and Affordable Care Act that directs the Secretary of Health and Human Services (HHS) to establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small group market is required to participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums. Other general Affordable Care Act topics related to multiple parts of legislation: ACA Implementation and back-end issues; Multi-State Plan Program Implementation; Risk Corridors and Risk Mitigation; Reinsurance; Small Business Health Options Program (SHOP) implementation; Third-party payment of premiums; Electronic Health Records (EHRs); Health IT Roadmap; Contraception Rule See following page on Health Care Reform issuesS. 1486 Introduced August 1, 2013 by Sen. Carper, Thomas R. (D-DE) Postal Reform Act of 2013 - Amends provisions of federal law relating to the funding of the U.S. Postal Service (USPS) retirement and health care systems, operations, revenue, and governance.. Section 104 Substitute Amendment. HR 3362 Introduced October 29,2013 by Rep. Terry, Lee (R-NE) Exchange Information Disclosure Act - Amends the Patient Protection and Affordable Care Act to expand reporting requirements related to health care exchanges. Requires the Secretary of Health and Human Services (HHS) to publish reports weekly through March 31, 2015, on: (1) consumer interactions with healthcare.gov or subsequent sites and any efforts undertaken to remedy problems that impact taxpayers and consumers, (2) calls to the federal customer service call center, including the number of calls received by the call center, problems identified by users, and referrals of those calls; (3) all navigators and certified application counselors that have been trained and certified by health care exchanges; and (4) all agents and brokers who have been trained and certified by the federal health care exchange. HR 762 Introduced in House February 15, 2013 by Rep. Blackburn, Marsha (R-TN) Health Care Choice Act of 2013 - Repeals the health insurance and health coverage expansion requirements of the Patient Protection and Affordable Care Act and related requirements of the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended or repealed by such provisions. HR 1701 Introduced April 24, 2013 by Ted Poe (R-TX) Cutting Costly Codes Act of 2013 - Prohibits the Secretary of Health and Human Services (HHS) from implementing, administering, or enforcing specified regulations insofar as they would replace International Classification of Diseases (ICD)-9 with ICD-10 as a standard for code sets for appropriate data elements for financial and administrative transactions involving the electronic exchange of health information. HR 3985 Introduced February 3, 2014 by Lynn Westmoreland (R-GA) Prohibits health insurance issuers and third-party administrators, for any period after December 31, 2014, from being required to make payments under the Patient Protection and Affordable Care Act (PPACA) for a transitional reinsurance program for the individual health insurance market in each state. Allows payments to issuers, as limited by this Act, only to the extent of available funds. Limits to 2014 the applicability of the program of risk corridors, under which a qualified health plan offered in the individual or small group market shall participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums . HR 4496 Introduced April 28, 2014 by Cory Gardner (R-CO) Covering People With Pre-Existing Conditions Act of 2014 - Requires each state to mitigate the health costs of high risk individuals in the state through a state reinsurance program or a state high risk pool HR 4777 Introduced May 30, 2014 by Michael Burgess (R-TX) To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts.

Affordable Private Health Care: Effect of the Health Insurance Tax, defined Essential Health Benefits, and Age Rating on premiums; Healthcare Delivery System Reforms State-based regulation: State Oversight of Rates; Properly designed state based health insurance exchanges to improve competition and maximize choice; federal exchanges; Multi-State Health Plans; Centralized All-Payer Database Medical Loss Ratios: Level Playing Field for MLRs; Consistent reporting requirements for all insurers; MLR Broker Fees: Health Care Quality: Delivery System Incentives to Promote Better Care; Payment Reforms; Patient-centered Primary Care/Medical Home; Evidence Based Care; Wellness; Chronic Care Management Federal Employee Health Benefit Program (FEHBP) regarding proposals to allow additional types of carriers including regional PPOs to be included in the coverage options offered by OPM FEHBP Modernization Act circulation draft President's budget, regional PPOs, government contributions HR 2667 Introduced by Griffin (R-AR) on July 11, 2013 Authority for Mandate Delay Act HR 2668 Introduced by Young (R-IN) on July 17, 2013 Fairness for Families Act Bailouts for Insurance Companies, S. 1726, H.R. 3541, 3812, 3851. 4406 HR 2328 Introduced in House June 12, 2013 Rep. Rogers, Mike J. (R-MI) Access to Professional Health Insurance Advisors Act of 2013 - Amends the Public Health Service Act to exclude remuneration paid for licensed independent insurance producers from administrative cost calculations for purposes of calculating the medical-loss ratio of a health insurance plan. HR 3541 introduced by Tim Griffin November 19,2013 Obamacare Taxpayer Bailout Prevention Act - Repeals the provision of the Patient Protection and Affordable Care Act that directs the Secretary of Health and Human Services (HHS) to establish and administer a program of risk corridors for calendar years 2014, 2015, and 2016 under which a qualified health plan offered in the individual or small group market is required to participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums. Other general Affordable Care Act topics related to multiple parts of legislation: ACA Implementation and back-end issues; Multi-State Plan Program Implementation; Risk Corridors and Risk Mitigation; Reinsurance; Small Business Health Options Program (SHOP) implementation; Third-party payment of premiums; Electronic Health Records (EHRs); Health IT Roadmap; Contraception Rule S. 1486 Introduced August 1, 2013 by Sen. Carper, Thomas R. (D-DE) Postal Reform Act of 2013 - Amends provisions of federal law relating to the funding of the U.S. Postal Service (USPS) retirement and health care systems, operations, revenue, and governance.. Section 104 Substitute Amendment. HR 3362 Introduced October 29,2013 by Rep. Terry, Lee (R-NE) Exchange Information Disclosure Act - Amends the Patient Protection and Affordable Care Act to expand reporting requirements related to health care exchanges. Requires the Secretary of Health and Human Services (HHS) to publish reports weekly through March 31, 2015, on: (1) consumer interactions with healthcare.gov or subsequent sites and any efforts undertaken to remedy problems that impact taxpayers and consumers, (2) calls to the federal customer service call center, including the number of calls received by the call center, problems identified by users, and referrals of those calls; (3) all navigators and certified application counselors that have been trained and certified by health care exchanges; and (4) all agents and brokers who have been trained and certified by the federal health care exchange. HR 762 Introduced in House February 15, 2013 by Rep. Blackburn, Marsha (R-TN) Health Care Choice Act of 2013 - Repeals the health insurance and health coverage expansion requirements of the Patient Protection and Affordable Care Act and related requirements of the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended or repealed by such provisions. HR 1701 Introduced April 24, 2013 by Ted Poe (R-TX) Cutting Costly Codes Act of 2013 - Prohibits the Secretary of Health and Human Services (HHS) from implementing, administering, or enforcing specified regulations insofar as they would replace International Classification of Diseases (ICD)-9 with ICD-10 as a standard for code sets for appropriate data elements for financial and administrative transactions involving the electronic exchange of health information. HR 3985 Introduced February 3, 2014 by Lynn Westmoreland (R-GA) Prohibits health insurance issuers and third-party administrators, for any period after December 31, 2014, from being required to make payments under the Patient Protection and Affordable Care Act (PPACA) for a transitional reinsurance program for the individual health insurance market in each state. Allows payments to issuers, as limited by this Act, only to the extent of available funds. Limits to 2014 the applicability of the program of risk corridors, under which a qualified health plan offered in the individual or small group market shall participate in a payment adjustment system based on the ratio of the allowable costs of the plan to the plan's aggregate premiums . HR 4496 Introduced April 28, 2014 by Cory Gardner (R-CO) Covering People With Pre-Existing Conditions Act of 2014 - Requires each state to mitigate the health costs of high risk individuals in the state through a state reinsurance program or a state high risk pool HR 4777 Introduced May 30, 2014 by Michael Burgess (R-TX) To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts.

Access to court challenges for exempt status seekers; H. Con. Res. 96 Establishing the budget for the United States Government for fiscal year 2015 and setting forth appropriate budgetary levels for fiscal years 2016 through 2024; H.R. 1874 Pro-Growth Budgeting Act; H.R. 2309 the Wireless Tax Fairness Act; H.R. 2429 Death Tax Repeal Act of 2013; H.R. 2543 End Discriminatory State Taxes for Automobile Renters Act; H.R. 2992 Business Activity Tax Simplification Act ; H.R. 3086 Permanent Internet Tax Freedom Ac; H.R. 4429 To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.; H.R. 4438 To amend the Internal Revenue Code of 1986 to simplify and make permanent the research credit.; H.R. 4453 To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.; H.R. 4454 To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.; H.R. 4457 America's Small Business Tax Relief Act of 2014; H.R. 4464 To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.; H.R. 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.; H.R. 4777 Health Savings Act of 2014; H.R. 684 Marketplace Fairness Act; S. 1235 the Wireless Tax Fairness Act; S. 1364 The Digital Goods and Services Tax Fairness Act; S. 1431 Internet Tax Freedom Forever Act ; S. 2260 EXPIRE Act of 2014; S. 2432 Bank on Students Emergency Loan Refinancing Act; S. 2488 Working Parents Home Office Act; S. 743 Marketplace Fairness Act

Client expense: $180,000 · Firm income: Not reported

H.R. 4777 Health Savings Act of 2014

Client expense: $180,000 · Firm income: Not reported

Government targets: Federal Communications Commission (FCC), HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC)

H.R. 763, Jobs and Premium Protection Act (Boustany-Matheson) -repeal of ACA health insurance tax. H.R. 1248, Family Health Care Flexibility Act (Paulsen) - HSA and FSA issues. H.R. 1342, Helping Save Americans Health Care Choices Act (Fleming) - HSA and FSA issues. H.R. 2194, Family and Retirement Health Investment Act (Paulsen) - HSA and FSA issues. H.R. 2835, Restoring Access to Medication Act (Jenkins) - HSA and FSA issues. H.R. 3367, HIT Delay Bill (Boustany-Bera) - delay of ACA health insurance tax. H.R. 4600, Tax Free Health Insurance Act (King) - tax treatment of health insurance premiums. H.R. 4777, Health Savings Act (Burgess) - HSA issues. S. 24, Small Business Health Relief Act (Portman) - HIT repeal, HSA and FSA changes. S. 603, Jobs and Premium Protection Act (Barrasso-Hatch) - repeal of ACA health insurance tax. S. 610, Family Health Care Flexibility Act (Johanns) - HSA and FSA issues. S. 1031, Family and Retirement Health Investment Act (Hatch) - HSA and FSA issues. S. 1485, Americans Giving Care to Elders Act (Klobuchar) - tax credits for family caregivers. S. 2260, EXPIRE Act (Wyden) - tax provisions Hatch-Barrasso Amendment to H.R. 3474, Tax Extenders Bill - two-year delay in ACA health insurance tax.

Client expense: Not reported · Firm income: $30,000