Three states – Alaska, Missouri, and Nebraska – will have paid sick leave (PSL) initiatives on the ballot for the November 5, 2024 election. These PSL initiatives, if passed, would take effect on July 1, May 1, and October 1, 2025, respectively. The ballot measures include the following provisions: Alaska Missouri Nebraska

The Michigan Department of Labor and Economic Opportunity released guidance, in the form of FAQs regarding the impending implementation of the state’s Earned Sick Time Act (ESTA), as well as a new model notice poster. ESTA, which provides generous paid sick leave (PSL) benefits to Michigan employees, will take effect on February 21, 2025 as…

The IRS issued guidance in the form of two notices (Notice-2024-71 and Notice-2024-75) expanding the items and services that are considered preventive care and can therefore be covered under a high deductible health plan (HDHP) on a pre-deductible basis. The guidance also clarifies several items that are considered health care expenses for the purpose of…

The IRS has announced spending account limits for 2025.

On September 17, 2024, the House of Representatives voted to approve the Chronic Disease Flexible Coverage Act (HR3800). If signed into law, the bill, which has been referred to the Senate Committee on Finance, would codify guidance issued by the IRS in 2019 that allowed high deductible health plans (HDHPs) to provide first-dollar coverage for…

The IRS has issued Revenue Procedure 2024-35, which establishes the affordability benchmark for employer-sponsored health plans under the Affordable Care Act (ACA). The indexed contribution percentage for 2024 plan years has been set at 9.02% of household income, a significant increase from the 2023 percentage (8.39%). Background Who Is Covered • If an employer’s workforce…

Michigan’s Supreme Court has reinstated a previous version of the state’s Earned Sick Time Act (ESTA). The decision was based on the court’s finding that the state legislature had acted improperly when it adopted the 2018 voter-initiated version of ESTA and then amended it within the same legislative session. The resulting amended legislation, the Michigan…

The Department of Health and Human Services (HHS) has released a model attestation that will be required for use by covered entities and business when they receive requests for protected health information (PHI) that is “potentially related to reproductive health care”. The attestation was released in order to facilitate covered entities’ compliance with rules that…

The Chicago Department of Business Affairs and Consumer Protection published final rules with respect to the city’s Paid Leave and Paid Sick and Safe Leave Ordinance. The ordinance, which provides eligible employees with up to 40 hours of paid time off (PTO) and 40 hours of paid sick and safe leave (PSL) annually, will take…

The IRS has announced its inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs) for 2025.