[20180516]IN10904_《平价医疗法案》（ACA）：通知雇主潜在的共同责任付款（ESRP）.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Affordable Care Act (ACA): Notifying an Employer of a Potential Shared Responsibility Payment (ESRP) (name redacted) Specialist in Income Security May 16, 2018 The Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) requires that large employers either provide health coverage to full-time employees or face a potential assessment of an Employer Shared Responsibility Payment (ESRP). As explained in CRS Report R43981, The Affordable Care Acts (ACA) Employer Shared Responsibility Determination and the Potential Employer Penalty, this “employer penalty” may be assessed by the Internal Revenue Service (IRS) if at least one of employers full-time employees obtains a premium tax credit or cost-sharing reduction through a health insurance exchange. There remains some confusion as to whether the employer penalty was rescinded by the 2017 Tax Cuts and Jobs Act (P.L. 115-97) and whether the IRS is currently enforcing the mandate. While the ACAs tax penalty associated with the individual mandate was modified by the 2017 tax revision, the 2017 law did not make any changes to the employer pen