Tax on Excess Cost of Health Coverage


This provision delayed to 2020.

Purpose:

To tax individuals on the excess total cost of their health coverage.


Intent:

To encourage individuals and employers to maintain cost-effective and affordable health plans


Related Provision:

W-2 Reporting of Total Cost of Health Coverage


Health Plans Affected by this Provision


Year Effective: 2020, postponed from 2018
Medical Plan: Yes, included in the total cost calculation
Dental/Vision Plan: Yes, included in the total cost calculation
HRA: Yes, included in the total cost calculation
Health Care FSA: Yes, included in the total cost calculation

Document Downloads:


Document Title Last Updated
IRS Notice 2015-52 07/30/2015
Initial Guidance, February 2015 02/26/2015
ACA Reform and BESTflex Plan Overview  
PHSA Excess Benefits Tax2014 02/01/2014
Location (map)
1350 Deming Way, Ste 300
Middleton, WI 53562-4640

Mail Address
PO Box 44347
Madison, WI 53744-4347