At the start of the pandemic, Congress enacted the Families First Coronavirus Response Act (FFCRA), which included a requirement that Medicaid programs keep people continuously enrolled through. 0 Your session has expired. 527 0 obj <>stream The cost of OTC COVID-19 tests purchased by an individual is a medical expense; thus, it has generally been reimbursable by health flexible spending arrangements (health FSAs) and health reimbursement arrangements (HRAs). "Employers that choose to restart voluntary FFCRA leave should make sure to administer the benefits in a manner that will allow them to take advantage of the FFCRA tax credits.". Under ARPA, tax credits continue to be available for paid sick leave and paid family leave, and now for these additional reasons: [SHRM members-only (4) Section 3202(a) of the CARES Act requires plans and issuers providing coverage to reimburse a provider that has a negotiated rate with the plan or issuer for COVID-19 diagnostic testing an amount that equals that negotiated rate; or, if the plan or issuer does not have a negotiated rate with such provider, the cash price for such service that is listed by the provider on a public website. Heres how you know. FNS also extends these meal service time flexibilities to SSO operations for the duration of this waiver. Before sharing sensitive information, make sure youre on a federal government site. Follow existing instructions in SI 00820.005 to document emergency paid sick leave or emergency paid family leave received under the FFCRA. Therefore, the cost (or the portion of the cost) of OTC COVID-19 tests paid or reimbursed by a plan or issuer cannot be reimbursed by a health FSA or HRA. Need help with a specific HR issue like coronavirus or FLSA? Employers that have not yet paid employees who took FFCRA leave from April 1, 2020 to December 31, 2020 will be required to do so. "Many smaller employers are facing serious economic challenges and may not be able to afford to give additional paid leave.". Under this framework, tax credits also extended to amounts paid or incurred to maintain health insurance coverage. Expanded Voluntary FFCRA Leave and Continuing Tax Credits Under ARPA. For example, suppose an organization has temporary and part-time summer employees whose employment ends by Sept. 1. Extension. Manatt, Phelps & Phillips, LLP on 9/22/2022. Even if the employer does not elect to extend the FFCRA . } Under section 6001(c) of the FFCRA, the Departments are authorized to implement the requirements of section 6001 of the FFCRA through sub-regulatory guidance, program instruction, or otherwise. If an individual mistakenly takes a distribution from an HSA for OTC COVID-19 test costs paid or reimbursed by a plan or issuer, the individual must either (1) include the distribution in gross income, or (2) if and as permitted under Q&A-37 and -76 of IRS Notice 2004-50, repay the distribution to the HSA. Like previously issued FAQs (available at https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/affordable-care-act/for-employers-and-advisers/aca-implementation-faqs and https://www.cms.gov/CCIIO/Resources/Fact-Sheets-and-FAQs#Affordable_Care_Act), these FAQs answer questions from stakeholders to help people understand the law and benefit from it, as intended. }); if($('.container-footer').length > 1){ In that circumstance, a plan or issuer that otherwise meets the requirements of the safe harbor may continue to limit reimbursement to $12 per test (or the full cost of the test, whichever is lower) for OTC COVID-19 tests purchased outside of the direct coverage program.(16). Please enable scripts and reload this page. Attorney Advertising Notice: Prior results do not guarantee a similar outcome. [CDATA[/* >
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