"This revenue procedure provides indexing adjustments to the applicable percentage table in Section 36B(b)(3)(A)(i) of the Internal Revenue Code for taxable years beginning in calendar year 2026. This table is used to calculate an individual's premium tax credit under Section 36B. This revenue procedure also provides the indexing adjustment for the required contribution percentage in Section 36B(c)(2)(C)(i)(II) for plan years beginning in calendar year 2026.... For plan years beginning in calendar year 2026, the Required Contribution Percentage for purposes of Section 36B(c)(2)(C)(i)(II) and Section 1.36B-2(c)(3)(v)(C) is 9.96%."  MORE >>

"[An] employer that maintains an Individual Coverage Health Reimbursement Arrangement (ICHRA) ... may want to provide information to employees about their eligibility for an HSA if they enroll in Bronze and Catastrophic plans through the Exchange.... Direct Primary Care Service (DPC) Arrangements are not considered disqualifying coverage for purposes of HSA eligibility.... Employers should track the increased qualified educational assistance program limits and decide whether to increase their program limits.... The OBBB permanently eliminates the tax exclusion for qualified bicycle commuting expenses."  MORE >>

"The final version of the Bill did not include many of the proposed revisions to HSAs that were included in earlier drafts. However, the following changes were codified: Telehealth safe harbor ... Primary care service arrangements ... Dependent Care Assistance programs ... Student loan repayments ... Childcare tax credit ... Individual Coverage Health Reimbursement Arrangements (ICHRAs) ... Trump accounts ... [ACA] subsidies."  MORE >>

"Employers may communicate directly with the physician only with the employee's express permission. The scope of the information sought must specifically relate to the leave of absence or accommodation requested.... What if the employee fails to provide responsive medical certification and refuses to allow communication between the employer and physician? Simply put, the employee suffers the consequences."  MORE >>

"Beginning July 1, 2025, PBMs, TPAs and insurers in Indiana must annually report certain ownership information to the Indiana Insurance Department ... no later than August 30th of each year. Disclosures must include any party with 5%+ ownership, controlling interest or private equity involvement along with identifying details. A $1,000 daily penalty may apply for late filings."  MORE >>

"The New York City requirements go beyond the state law and include policy, notice, documentation and recordkeeping requirements, which became effective July 2, 2025. The state and city laws now provide employees with up to 20 hours of paid leave annually for prenatal care -- separate and apart from their sick leave benefits or paid time off benefits[.]"  MORE >>

"Starting January 1, 2026, New Hampshire employers with 20 or more employees will be required to provide employees with up to 25 hours of unpaid leave from work to attend: the employee's own medical appointments for childbirth or postpartum care; or the employee's child's pediatric medical appointments within the first year of the child's birth or adoption. If both parents of the child work for the same employer, the parents can be required to 'share the leave' and may collectively take a total of 25 hours of unpaid leave in that first year."  MORE >>

"Most ACA Marketplace insurers are requesting premium increases in the 10-20% range for 2026. But more than a quarter (27%) of insurers are proposing premium increases of 20% or more for 2026.... Last year, just 3% of insurers increased premiums by 20% or more. No insurers have requested rate decreases for 2026, whereas in recent years at least some insurers did decrease premiums."  MORE >>

"While the No Surprises Act has been a phenomenal success in taking on some unfair practices in the wild West of medical billing, it was hardly a panacea. In fact, the measure protected patients primarily from only one particularly egregious type of surprise bill that had become increasingly common before the law's enactment: When patients unknowingly got out-of-network care at an in-network facility, or when they had no choice but to get out-of-network care in an emergency."  MORE >>

"Despite predictions that ICHRAs would rapidly gain ground, adoption has been far more modest.... [M]ost employers offering an ICHRA had not previously provided health benefits.... Larger employers remain cautious. Concerns include administrative complexity, especially with ACA affordability requirements varying by geographic region."  MORE >>

"Using Part D formulary files from 2020 -- 2025 [the authors] examined plan insulin coverage separately for Medicare Advantage Prescription Drug Plans and stand-alone Prescription Drug Plans. [They] found that plans are moving insulins to a single tier but not broadly changing their utilization management tool strategies.... This study demonstrates strategic adjustments that insurers may be making in response to policy changes; ongoing study will be needed to monitor access to and spending on insulin in Medicare as the market and policy context continue to evolve."  MORE >>

"Competing proposals were the subject of a July 17 hearing by the Senate Health, Education, Labor, and Pensions (HELP) Committee that looked at how best to provide independent workers with access to portable workplace benefits, particularly for health care and retirement."  MORE >>