“[The President] shall take care that the laws be faithfully executed…” — Article II, Section 3 (The Faithful Execution Clause)
Yesterday’s announcement of additional Obamacare employer mandate delays offers us yet another occasion to turn to actual the law passed by Congress. When the four statutory Obamacare provisions below are viewed head-to-head against the new Obama Administration/IRS regulatory guidance, it’s clear that one of these things is not like the other.
EXHIBIT I: EFFECTIVE DATE
Statutory Authority - PPACA Section 1513(d):
(d) EFFECTIVE DATE.—The amendments made by this section shall apply to months beginning after December 31, 2013.
Obama Administration/IRS - Preamble to the February 10, 2014 Final Regulations (Page 106):
Section 1513(d) of the Affordable Care Act provides that section 4980H applies to months after December 31, 2013; however, Notice 2013-45, issued on July 9, 2013, provides as transition relief that no assessable payments under section 4980H will apply for 2014…Notice 2013-45 provides that the employer shared responsibility provisions under section 4980H (and the information reporting provisions) will become effective for 2015.