Search
  • epiainsurance

The American Rescue Plan Act

Updated: 4 days ago

#IRS #Employers #HealthCare #ARPact


The American Rescue Plan Act

美國救援計劃



The American Rescue Plan (ARP) Act, the latest COVID-19 relief measure put forth by the Biden administration, was signed into law in March 2021. It includes a variety of changes affecting the health insurance industry, business owners and managers, and health care providers.

拜登政府提出的最新緩解新冠肺炎的措施《美國救援法案》(ARP),已於2021年3月簽署成為法律,其中包括關於健康保險業,公司雇主和管理人員,以及醫護人員的諸多變化。


There have been nine provisions in the ARP, affecting employers, employees, and health care providers.

救援法案中有九項規定將影響到雇主,員工和醫護人員。


PROVISIONS AFFECTING EMPLOYERS

影響雇主的規定


Federally Subsidized COBRA Premiums 聯邦政府補貼的COBRA 保費


The ARP provides a temporary 100% subsidy of COBRA premiums for the period of April 1, 2021, through September 30, 2021, for “assistance-eligible individuals (AEIs).” This includes employees involuntarily terminated or who involuntarily experienced a reduction in hours, resulting in a loss of benefit eligibility. The subsidy also extends to covered dependents of employees. Employers are expected to forward COBRA premiums, which will be later reimbursed by the IRS via quarterly payroll tax credits.

在2021年4月1日至2021年9月30日期間,救援法案為“符合援助資格的個人(AEIs)”提供臨時100%的COBRA保費補貼。這包括非自願被解僱或非自願工作時間減少的員工,因此而導致失去領取補助金的資格。這項補貼也適用於員工的被撫養家屬。雇主希望COBRA的保費可以通過國稅局季度薪資稅額抵免予以補償。


Paycheck Protection Program (PPP) Updates 薪資保護計劃(PPP)更新


An additional $7.25 billion is allocated in the ARP for the Paycheck Protection Program (PPP), created in 2020 to help small businesses deal with the economic fallout of COVID-19. One day before the PPP application deadline of March 31, 2021, President Biden extended the timeline for applying to May 31, with loan funding by the Small Business Administration (SBA) extended through June 30, 2021.

救援計劃額外撥款72.5億美元用於薪資保護計劃(PPP),該計劃於2020年創建,旨在幫助小型公司應對新冠肺炎帶來的經濟影響。在2021年3月31日申請薪資保護計劃截止日前前一天,拜登總統將申請期限延長至5月31日,小型企業管理局(SBA)的貸款資金也延長到2021年6月30日。


Under the PPP, qualifying small businesses can apply for a First Draw or Second Draw loan, with full loan forgiveness available if 60% of loan proceeds go toward payroll and other eligible expenses. In addition, under the ARP, eligibility for a PPP loan is extended to include non-profit entities, Internet-only news publishing organizations, and veterans’ organizations, subject to specified staffing and other limits.

根據薪資保護計劃,符合資格的小型公司可以申請第一筆或第二筆貸款,如果60%的貸款用於支出工資和其他合格費用,則可以獲得全額貸款減免。此外,根據救援計劃,獲得薪資保護計劃的資格已擴大到包括非營利組織,網絡新聞發布機構和退伍軍人組織,但必須遵守特定的人員編制和其他限制。


Available Temporary Dependent Care FSA Maximum Contribution Increase

臨時提高撫養照顧FSA最高供款額度


A temporary increase in the contribution maximum for a dependent care Flexible Spending Account (DCAP FSA) is also included in the ARP. The ceiling can now be $10,500 (up from $5,000) or $5,250 (up from $2,500) for married taxpayers filing separately for the 2021 tax year. This is a non-mandatory change, which allows employers to determine if they will permit the higher limits. Employers with DCAP plans that renewed 1/1/21, 2/1/21, or 3/1/21 that elect to allow the higher ceiling will want to hold a special enrollment in 2021 to give employees the opportunity to change their previous election for the year if Open Enrollment for the DCAP has already taken place. Other options include expanded carryover options or an extended 12-month grace period.

救援計劃還包括臨時提高撫養照顧靈活支出帳戶(DCAP FSA)最高供款額度。對於單獨申報2021納稅年度的已婚納稅人,最高限額是$10,500美元(以前是$5000美元),或$5250美元(以前是$2500美元)。這是一項非強制性的改變,雇主可以決定他們是否允許更高的限額。2021年1月1日和2021年2月1日續簽DCAP計劃的雇主,或在2021年3月21日選擇允許更高上限的雇主,如果DCAP已經開放註冊,雇主將在2021年提供一次特殊註冊給員工,使其有機會可以改變上一次的選擇。Part 2第二部分


EIDL Advance

緊急傷害災難貸款進展


The Emergency Injury Disaster Loan (EIDL) program established as part of prior COVID relief assistance through the SBA gets a boost in the ARP. Businesses in low-income communities that previously did not receive an EIDL could now be eligible for a grant of up to $10,000 if the business has 300 or fewer employees and experienced a greater than 30% reduction in revenue. An additional $5,000 payment is available to a new tier of hard-hit smaller businesses – those with fewer than 10 employees with a reduction in revenue of greater than 50%.

緊急傷害災難貸款(EIDL)項目是通過SBA作為先前新冠肺炎援助計劃的一部分,該項目在救援計劃中得到了提高。如果公司員工人數在300人以下,並且營收減少了30%以上,那麼以前沒有獲得緊急傷害災難貸款的低收入社區的公司,現在可以申請最高$10,000美元的補助金。遭受重創的小型公司,員工人數少於10人,營收減少50%以上,可以額外獲得$5000美元。


Restaurant Revitalization Grants

餐廳振興輔助金


ARP includes $28.6 billion for qualifying restaurants or food and drink service locations impacted by COVID-19 between February 15, 2020, and December 31, 2021. This includes $5 billion for eligible entities with gross receipts of less than $500,000 during 2019 and $23 billion for eligible entities of different sizes based on annual gross receipts. The SBA may adjust the distribution of funds as necessary based on demand and the costs in the markets in which eligible entities operate.

救援計劃其中$286億美元用於2020年2月15日至2021年12月31日期間受新冠肺炎影響的合格餐廳或餐飲服務場所。其中$50億美元用來救助2019年營業額低於$50萬美元的合格餐飲行業,$230億美元用來救助其他年營業額的合格餐飲行業。SBA可以根據需求和符合資格的餐飲行業的實體經營市場成本,根據具體條件調整資金分配。


Eligible businesses include the following:

符合資格的餐飲行業包括:

● restaurants

餐廳

● food stands

美食攤

● food trucks

餐車

● food carts

食品推車

● saloons

沙龍酒吧

● inns

旅館

● taverns

酒廊

● bars

酒吧

● lounges

娛樂室

● brewpubs

自制啤酒館

● tasting rooms

品酒室

● taprooms

旅館或酒店內的酒吧

● caterers

酒宴承辦人


Tax Reporting for Gig Workers

零工稅務申報


Beginning in the 2022 tax year, more reporting is required by gig economy businesses (like Uber, Lyft, Thumbtack, and others) concerning their workers earning $600 or more annually. The threshold for using Form 1099-K is $20,000 currently. The change is expected to result in better income tax reporting and collection of tax payments from workers in this segment of the economy.

從2022納稅年度開始,零工經濟企業(如Uber, Lyft, Thumttack等),年收入在$600美元或以上的工人,需要其更詳細的報告。使用1099-K表格的門檻是$20,000美元。預計這一變化可以幫助更好的提供更詳細的所得稅報告,和繳付稅款。


FFCRA Leave Extension and Expansion

《家庭優先冠狀病毒應對法案》補充


As part of the Families First Coronavirus Response Act (FFCRA), beginning in January 2021, private sector employers with fewer than 500 employees were no longer required to provide emergency paid sick leave or family and medical leave – although they do have the option to provide leave and apply for refundable tax credits to offset related costs. (Employers can claim tax credits through September 30, 2021.)

作為《家庭優先冠狀病毒應對法案》(FFCRA)的一部分,從2021年1月開始,員工人數少於500人的私營部門,則不再要求雇主提供緊急帶信病假或家庭和醫療休假,但雇主還是可以選擇提供上述休假,並且可以申請可退還的稅收抵免,以抵消相關費用。(雇主可以在2021年9月30日之前申請稅收抵免。)


If employees took 10 days of emergency paid sick leave under the FFCRA, the ARP allows an employer to provide those employees with an additional 10 days of leave, starting April 1, 2021. Employers can also claim a credit if they provide paid time off for employees to obtain the COVID-19 vaccination.

如果員工根據《家庭優先冠狀病毒應對法案》休了10天的緊急帶薪病假,則救援法案允許雇主從2021年4月1日起為這些員工提供額外的10天休假。如果雇主為員工接種新冠肺炎疫苗接種而提供帶薪休假,雇主則可以申請稅收抵免額。


Under California Senate Bill (S.B.) 95, the California Labor Code requires employers with more than 25 employees to provide up to 80 hours of COVID-19 supplemental paid sick leave to employees who are unable to work or telework due to related reasons.

根據加州參議院法案(S.B.)95, 加州勞工法要求擁有25名以上員工的雇主,因相關原因為不能工作或者遠程工作的員工,提供最多80小時的新冠肺炎帶薪病假。


Employees and Providers

員工和保險業者


PROVISIONS AFFECTING EMPLOYEES (OR FORMER EMPLOYEES)

影響員工(或前員工)的規定


Federally Subsidized COBRA Premiums

聯邦政府補貼的COBRA保費


As mentioned above, the ARP requires employers to forward 100% of COBRA premiums of assistance-eligible individuals (AEIs) between April 1, 2021, and September 30, 2021, which will later be reimbursed by the IRS. Individuals qualify if they are entitled to COBRA at any time during the specified period – if they elect coverage, fail to elect coverage, or timely elect COBRA but drop it prior to April 1, 2021. For individuals who are eligible but failed to elect coverage (or let coverage lapse), the ARP mandates employers provide a new 60-day notice of the premium subsidy and the opportunity to enroll. The subsidy could end earlier than September 30, 2021, if the individual reaches the end of their 18-month maximum coverage period or becomes eligible for other group health coverage or Medicare.

如上所述,美國救援法案規定在2021年4月1日至2021年9月30日之間,符合援助資格的個人(AEI)的COBRA保費,雇主可以通過國稅局季度薪資稅額抵免予以補償。符合資格的個人在指定期間內的任何時間獲得COBRA資格,選擇承保範圍,未能選擇承保範圍,或及時選擇COBRA,但在2021年4月1日之前放棄承保。對於有資格但未能選擇保險(或讓保險失效)的個人,救援法案要求雇主提供新的60天保費補貼的通知和註冊機會。如果個人已經接近18個月的最大承保期的尾聲,或有資格獲得其他團體醫療保險或者聯邦醫療保險,則保費補貼可能會早於2021年9月30日結束。


Marketplace Subsidy Eligibility

市場補貼資格


For 2021 and 2022, the ARP increases the availability of premium tax credits (PTCs) for individual and family coverage purchased through health insurance exchange marketplaces (such as Covered California and Nevada Health Link).

在2021年和2022年,救援法案通過健康保險交易市場(例如加州全保和內華達州健康鏈),增加購買個人和家庭保險的保費稅收抵免(PTCs)的可行性。


Federal PTCs are available to individuals earning between 100% and 400% of the Federal Poverty Level (FPL), based on a sliding scale. Those earning between 100% and 150% of FPL can get full coverage of their premiums paid for by PTCs. Those with incomes above 400% of FPL are eligible for assistance when their individual premium exceeds 8.5% of their overall household income. Individuals receiving unemployment benefits are also eligible for a $0 premium for coverage through a marketplace exchange.


根據浮動標準,聯辦PTC適用於收入在聯邦貧困線(FPL)100%和400%之間的個人。收入介於FPL100%和150%之間的個人,保費全部可以由PTC支付。收入超過FPL400%的個人,如果其個人保費超過家庭總收入的8.5%,則有資格獲得援助。領取失業救濟金的個人也有資格通過市場交易平台獲得零保費。


FFCRA Leave Extension and Expansion

《家庭優先冠狀病毒應對法案》補充


As mentioned previously, as part of the FFCRA, private sector employers with fewer than 500 employees are no longer required to provide emergency paid sick leave or family and medical leave for employees; however, they do have the option to provide such leave. If employees took 10 days of emergency paid sick leave under the FFCRA in 2020, the ARP allows an employer to provide those employees with an additional 10 days of leave, starting April 1, 2021.

如前所述,作為《家庭優先冠狀病毒應對法案》的一部分,不再要求員工人數少於500人的私營部門的雇主,為員工提供緊急帶薪病假或家庭和醫療假;但是,雇主可以仍選擇提供上述休假。如果根據《家庭優先冠狀病毒應對法案》,員工在2020年請了10天的緊急帶薪病假,則救援法案允許雇主從2021年4月1日起為這些員工提供額外的10天假。


PROVISIONS AFFECTING HEALTH CARE PROVIDERS

影響健康保險業者的規定


COVID-19 Vaccine Distribution

新冠肺炎疫苗分配


Like other measures passed by Congress in the past year (such as the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and Families First Coronavirus Response Act (FFCRA), the ARP includes funding for vaccine testing, contact tracing, promotion, distribution, administration, and monitoring by the Centers for Disease Control and Prevention. It also supports workforce initiatives by state, local, and territorial public health departments to hire staff and secure equipment, technology, and other supplies. In total, more than $70 billion is allocated to public health funding projects, including $3 billion for block grants to address mental health and substance use disorders as well as behavioral health services.

與過去一年國會通過的其他措施(例如《冠狀病毒援助,救濟和經濟安全法案》即CARES法案,和《家庭優先冠狀病毒應對法案》即FFCRA一樣),救援法案包括疫苗測試,接觸者追蹤,促銷,由疾病控制和預防中心進行分配,管理和監督,還支持州,地方和地區公共衛生部門的勞動力計劃,以雇用員工並確保設備,技術和其他用品的安全,總計超過700億美元用於公共衛生基金項目,其中包括30億美元的大筆贈款,用於解決心理健康和防止藥物濫用,以及行為健康服務。


Source 文章來源 : National Law Review - Thursday, March 11, 2021


21 views0 comments