Business Groups Favor Health Guidance; Employee Groups Warn of Abuse

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Employer groups in comment letters generally favor flexible safe harbors for complying with the Affordable Care Act and avoiding excise tax penalties for noncompliance. However, groups representing specialized employees—such as airline pilots; employees in the entertainment industry; and elementary, secondary, and higher education teachers—say the proposed “full-time employee” and “90-day waiting period” safe harbors are not flexible enough for their industries.