Search Results for "fica"


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Medicare Home Health Rules for 2014 – The Update

The Centers for Medicare and Medicaid Services recently issued Federal Register Vol. 78, No. 128 updating 42 CFR Part 431 (CMS 1450-P) through a Proposed Rule detailing several updates to the Home Health Agency (HHA) rates.  Perhaps more importantly, this release also includes the Affordable Care Act HHA rebasing requirements for 2014.


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Critical Access Hospitals Soon to Undergo CMS Reassessments

The Department of Health and Human Services Office of Inspector General (OIG) has issued a report, Most Critical Access Hospitals (CAH) Would Not Meet The Location Requirements if Required to Re-Enroll in Medicare (August 2013).  The basis for the report was to determine whether certified CAHs could meet the variety of regulatory requirements under re-certification today.



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More Guidance Issued on Tax Impact of DOMA Ruling

(Amended returns may yield savings for same-sex couples) In a July 2013 article, we discussed the tax impact of the U.S. Supreme Court’s ruling that portions of the federal Defense of Marriage Act (DOMA) were unconstitutional.  In that piece, we highlighted a number of questions raised by the ruling - proffering


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Tax Changes in Maine’s Biennial Budget – The Good, the Bad and the Ugly

The Maine legislature successfully overrode Governor LePage’s veto to pass a biennial budget, thereby avoiding a state government shut-down.  The budget bill contained numerous changes to Maine’s tax laws, some of which will have a significant impact on taxpayers’ returns for 2013 and beyond.


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Members of the 113th Congress Seek Relief for Rural Hospitals for FY 2014

The Rural Hospital Access Act of 2013 (Senate Bill 842 and House Bill 1787) was introduced in late April 2013 “to amend title XVIII (Medicare) of the Social Security Act (the Act) to extend through fiscal year (FY) 2014: 1) the Medicare-dependent hospital program and (2) increased payments under the Medicare low-volume hospital program”. Both programs will expire on September 30, 2013 if this legislation is not enacted.


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Tax Impact of the DOMA Ruling

(A mixed blessing for married same-sex couples) Stephanie Joyce, Senior Manager, and Jean McDevitt, Principal, Tax Practice On June 26, 2013 the U.S. Supreme Court declared unconstitutional Section 3 of the federal Defense of Marriage Act (DOMA).  Section 3 defined “marriage” and “spouse” in a manner under federal law that prevented same-sex