Lesser-Known Aspects of Health Care Reform

With a law spanning thousands of pages, it is no surprise there are components to health care reform receiving little attention. Here are a few:

* Small businesses with fewer than 25 full-time employees may be eligible for tax credits to purchase health insurance for their employees if the employer's workers have average wages of less than $50,000.

* Beginning January 1, 2011, nonprescription drugs cannot be reimbursed tax-free through a health savings account (HSA) for flexible spending account (FSA).

* Employers must provide an unpaid breastfeeding break for nursing mothers. Employers with 50 or more employees must provide a nursing location other than a bathroom that is shielded from view and free from intrusion by co-workers and the public.

* Employers will be able to offer employees rewards of up to 30% of the value of coverage for participating in wellness programs and meeting certain health-related standards, but this provision will not become effective until 2014.

* Effective January 1, 2011, employers must report the value of employer-provided health coverage on each employee's W-2 form.

Debates over wages and benefits, alcohol regulation, and taxes

Recent legislative activity includes debate over wages and benefits, alcohol regulation, and taxes.

Currently the Department of Labor prohibits an employer from passing costs for cashed checks onto an employee, and deems the employer liable for such expenses. HB 1502 would require an employer to instruct the bank or financial institution that transaction costs for cashing payroll checks drawn on that institution be charged to the employer’s account. The House Commerce Committee has voted to kill the bill. There is also a review of the level at which delivery drivers may be deemed “tipped employees.” The Senate Commerce Committee is discussing SB 416, to clarify that issue by making delivery drivers receiving at least $30 a month in tips “tipped employees” that may be paid accordingly.

There are several bills pertaining to alcohol regulation. For example, SB 745 proposes the removal of “external advertising” bans, and moves to allow off premises promotions for drink specials. Currently drink specials and happy hours may only be advertised within the premises. A hearing on SB 325 is also pending, to eliminate the prohibition against a liquor licensee from allowing an intoxicated person on their premises, as action may already be taken against any one at an establishment over serving a customer.

There are a number of tax bills being discussed, most prominently HB 1445 and SB 474, pertaining to the elimination of room and meal taxes on camp sites. The House Weighs and Means Committee has a majority vote to kill the House Bill, but the Senate Weighs and Means Committee has voted to recommend passage of the Senate Bill. The Department of Revenue Administration projects an estimated decrease of 3.5 million dollars in 2010 revenues if the tax is eliminated, and 4.1 million dollar decrease in 2011.