2013 Health Care Reform Provisions Affecting Small Businesses:

 Many sections of the health care reform law are set to be implemented in 2013.  Of note to community pharmacy is the elimination of the deduction that employers receive when offering Part D coverage to employees.  It is also worth mentioning that states have until December 14, 2012 to decide whether or not they will be creating state based American Health Benefit Exchanges and Small Business Health Options (SHOP) Exchanges.  The Energy and Commerce Health Subcommittee has announced a hearing on this issue next week and the NCPA advocacy team will be in attendance. Without a doubt, the most concerning provisions to small business owners in the ACA were the expanded 1099 reporting requirements.  Congress agreed to the repeal and it was signed by the President in April of this year.