Scacpa's Weekly Federal Tax Update

Lynn Nichols Federal Tax Update Podcast May 15, 2018, edition   Listen as Lynn Nichols provides commentary on 7 Items pertaining to current developments in U.S. tax law. This week’s topics include: OUR PROGRAM THIS WEEK INCLUDES . . . . . . IRS Announces Healthcare Tax Credit Relief for Some Small Employers The IRS has announced the release of guidance that provides relief for some small employers that wish to claim the small business healthcare tax credit for 2017 and later years. [ IR-2018-108, 4/27/2018 Healthcare Tax Credit Relief Given to Some Small Employers The IRS has provided relief for an eligible small employer that properly claimed or claims a section 45R credit for all or part of a tax year beginning after December 31, 2015, but that for all or part of the remainder of the credit period has a principal business address in a location in which a qualified health plan through a Small Business Health Options Program exchange is not available. [Notice 2018-27, 4/27/2018]       Doctor’s Patient S