Consolidated Appropriations Act: Employee Benefit Provisions

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Enacted on Dec. 27, 2020, the Consolidated Appropriations Act, 2021 (CAA) includes a $900 billion coronavirus relief package that provides funding to individuals and businesses.

The CAA also includes benefits and tax provisions affecting employers, group health plan sponsors, health benefits brokers and health insurance issuers. Some provisions are currently effective, while others begin on future dates.

ACA Reporting Deadlines in 2021

Affordable Care Act (ACA) reporting under Section 6055 and Section 6056 for the 2020 calendar year is due in early 2021.

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