mmpc - National Indian Health Board

Internal Revenue Service Meeting Notes
Denver, Colorado Meeting
September 25, 2012
Participants: Christie Jacobs, Jonathon Damm, IRS
Jim Roberts, Ed Fox, Jessica Imotochi, Gerald Moses, Dee Sabattus, Diddy Nelson,
Valerie Davidson, Doneg McDonough, Sam Ennis, Myra Munson, D’Shane Barnett, Mim
Dixon, John Stephens, Jim Crouch
1. Health Insurance Penalty Exemption Discussion
a. We covered definition issue and strategy to align. IRS not much to do here aligning ACA
with Medicaid. This is HHS.
o IRS seemed agree that the three statutory references to def. of Indian under ACA
are the same, including under IRC § 45(A)(c)(6).
o For IRS, their primary concern seemed to be, after comparing the ACA-referenced
definitions to the Medicaid reg., is that non-Federally recognized tribes would be
included under the Medicaid reg., if used.
b. Tax Penalty
o There may be administrative authority by Treasury Secretary and HHS Secretary to
grant IHS coverage as meeting “essential coverage” pursuant to Treasury regulation.
But it will take collaboration and agreement of both Secretaries. Doneg had citation
in Treasury reg....Section 5000(A)(f)(1)????
o This request would apply only to the tax penalty and not eligibility for the APTC.
o TTAG should draft a letter to this effect requesting that Secretaries act on this.
2. Identification of Indians: IHS data base of users
a. It was mentioned to IRS staff that the HIS-maintained database for users is an important
mechanism to more easily identify AI/AN
b. The fact that not all IHS eligibles are captured in the database should not mean that the HIS
database not be used.
c. Christy stated that “discussions are just starting on how this [identification of AI/AN] is going
to work.”
3. MAGI
a. Chart that IRS and CMS are working on this. They have created a chart with the Indian
exemptions for each of the programs. There are only one or two items that are not on the
IRS exemption list. Aside these, most exempt items for IRS & CMS are the same. If IRS
exempts Indian income, it will not collect information about the income that is exempt. The
two items still under discussion are:
i. Education costs and the BIA
ii. Per capita distributions
b. These items are also under discussion with regard to the General Welfare guidance that
Treasury is preparing with regard to Tribes and tribal members.
c. Follow up item: Can we get a copy of the chart?
4. Tribal Sponsorship/APTC items