Commenters Focus on Worker Classification, Key Definitions Under Proposed 4980H Rules

A concern that employee classification could broadside employers with health care excise taxes was among the dozens of complaints commenters made about a proposed Treasury Department and IRS regulation on employer shared responsibility provisions under the Affordable Care Act.

By the close of the March 18 comment deadline, Treasury and IRS had received more than 100 comments from employers and various groups interested in the proposed regulation under §4980H. Treasury and IRS released the proposed regulation (REG-138006-12) Dec. 28, 2012.

Starting in 2014, §4980H(a) and (b), added by ACA, will require employers ...