mmpc - National Indian Health Board
mmpc - National Indian Health Board
mmpc - National Indian Health Board
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
a. RE: premium subsidies and applying full APTC for purpose of Tribal sponsorship. Up to<br />
individual and IRS may not impose any requirements on how individual uses.<br />
b. When asked whether APTC could be split between a medical plan and a dental plan, Christy<br />
said she didn’t know. Doneg noted that HHS is responsible for issuing guidance re APTC for<br />
pediatric dental plans.<br />
c. Myra asked whether IRS could enter into assignment agreements whereby people who<br />
accept tribal sponsorship for payment of health insurance premiums can have any<br />
underpayment of premium tax credits paid to the sponsoring organization. IRS was not<br />
enthusiastic about the chances of this happening because IRS only uses this for limited<br />
situations and Christy thought the Tribe might not be the right kind of entity to qualify for<br />
assignment of tax refunds.<br />
d. John Stephens asked whether over or under recovery of APTC at the end of the year could<br />
be moved to the following year’s taxes. Christie responded that they couldn’t let it ride to<br />
the next year without interest. John was very effective in making the point that it will only<br />
take one tax bill for one person to end tribal sponsorship. Jim Roberts commented that<br />
Washington State was working with tribes on an aggregator model for tribal sponsorship,<br />
but it may not work due to assignment of tax credits. He asked if IRS was working with<br />
states on this. Christy said IRS isnot working with States.<br />
e.<br />
f. Follow up item: IRS is to send us the section of the tax code that applies to similar<br />
assignment so that Tribal policy wonks can determine if there is some application here that<br />
can be used for Tribal sponsorship.<br />
5. IRS Form 1040<br />
a. Christy indicated that IRS will want to consult with tribes on the question(s) put on Form<br />
1040<br />
b. We mentioned that TTAG submitted recommendations on a “single question” to ask<br />
c. It seems we should resend the old TTAG recommendations to Christy/IRS, or send a revised<br />
recommendation if preferred.<br />
6. IRS Outreach & Education<br />
a. IRS does plan to have special outreach to AI/AN, with an increase in outreach activities in<br />
2013. IRS is tied into the overall O&E campaign of HHS. IRS not in position to conduct<br />
outreach until final rules & decisions are in place.<br />
b. Voluntary tax assistance centers. There are tribal sponsors for these centers now and IRS<br />
expects to use them for ACA.<br />
i. Follow-up Item: How can Tribes become Voluntary Tax Assistance centers if they<br />
are not? Can IHS/Tribal benefits coordinators be trained to provide this assistance?<br />
Non-tribal sites will need special training about tribal benefits and sponsorship; how<br />
will this happen?<br />
c. In IRS all training is now electronic. Christie recognizes the need for face-t0-face, small<br />
group training for Tribes, but she says that the IRS needs to hear this from Tribes.<br />
d. Follow-up item: Tribes should send letter to IRS Commissioner and Sec of Treasury with cc<br />
to Christy.<br />
e. Christie recommended that we stay in touch with her about such issues as they become<br />
more clear in the coming months.<br />
f. Who do we direct our advocacy to? Normally the Deputy Secretary is responsible for Tribal<br />
issues however position is vacant (Aaron Kline left, but someone else checks in mailbox)
Change language