Division III · Health and Welfare
Part 14. ACA Employer Mandate and Health Reform
This Part covers ALE, §4980H, Forms 1094-C/1095-C, Letter 226-J, ICHRAs, affordability, minimum value, ACA market reforms, the full-time determination mechanics (hours of service, measurement methods, variable-hour and seasonal employees, breaks and rehires), and ACA §1557 nondiscrimination.
Chapters
Chapter 1. ACA Employer Mandate, Reporting, and Market Reforms
This is the highest-change area in the Desk Reference — the affordability percentage and §4980H penalty amounts index every year, and the Letter 226-J/limitations rules changed under 2024 legislation.
Law stated as of October 3, 2026
Chapter 2. Full-Time Determination, Measurement Periods, and Affordability
This is the operational companion to ACA Employer Mandate, Reporting, and Market Reforms, which states the §4980H framework in outline.
Law stated as of October 3, 2026
Chapter 3. ACA Information Reporting: §6055 and §6056
This chapter states the durable structure of ACA information reporting.
Law stated as of October 3, 2026
Also in this Part
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