Chapter 4 (a brief description is also provided in this appendix as well) and the estimated. additional benefits from these measures are included in Chapter 6. The remainder of this. appendix provides the detailed calculations used to determine the emission benefits from. these measures.
The requirement for employers to provide health benefits to employees is a cornerstone of the new law, but the new rules proposed by the Internal Revenue Service said that employersâ obligation was to provide affordable insurance to cover their full-time employees.
Many employers offered benefits tax free to employees, but it wasnât explicitly stated that doing so was legal. However, Section 106 of the Internal Revenue Code of 1954 explicitly excluded employer-provided health insurance from what would be considered to be an employeeâs gross income.