Legislative Updates

On January 26th, Senate Bill 154 was introduced in the South Dakota Legislature which would incentivize private employers to offer paid family leave by applying for a premium rebate.  The premium rebate amount would be based on the employer size.  The bill would also declare a state of emergency after the bill's approval.  

Read the full bill at: 2023 Senate Bill 154 - SD Legislature incentivize a paid family leave incentive program, to make an appropriation therefor, and to declare an emergency.

On February 2nd, Biden called for support for time-off benefits and announced that he signed a memorandum laying out a national program of paid family and medical leave for employees on the 30th anniversary of the Family and Medical Leave Act (FMLA). Biden's administration supports paid family and medical leave program that will ensure workers have access to paid leave for the birth of a child, their own illness, a family member's illness, a loved one's deployment, death of a loved one and to recover from domestic violence.  The White House said it remains committed to working with states on opportunities to expand access to paid family and medical leave.  

FACT SHEET: Biden-Harris Administration Announces New Actions to Support and Advance Women’s Economic Security | The White House

The US Citizenship and Immigration Services (USCIS) recently announced that they have redesigned the Permanent Resident Card (aka Green Card) to help improve security.  The changes are to help prevent document tampering, counterfeiting and fraud.  USCIS began issuing the redesigned cards on January 30, 2023.  

View the USCIS press release at: USCIS Redesigns Green Card and Employment Authorization Document | USCIS

On January 26th, OSHA issued new guidance to impose greater penalties in order to be more effective in stopping repeat employer offenses.  OSHA Administrators will have the authority to issue instance by instance citations for non-compliance.  The change is intended to ensure OSHA officials are applying full authority of increased citations to discourage non-compliance. 

Read the press release at:   Department of Labor announces enforcement guidance changes to save lives, target employers who put profit over safety | Occupational Safety and Health Administration (osha.gov)

On January 24th, the US House of Representatives passed the Chance to Compete Act which changes the recruiting process for federal government jobs to include skills-based assessments.  The bill will prioritize evaluations based on knowledge, skills and abilities while limiting the use of education.  

Employers covered by Occupational Safety and Health Administration's (OSHA's) record-keeping rules must post 2022 work related injuries/illnesses in a noticeable place from February 1 to April 30. 

Employers must complete an incident report (Form 301) for each injury/illness and log work incidents on OSHA form 300.  

Recordkeeping - Overview | Occupational Safety and Health Administration (osha.gov)

Applicable Large Employers (ALEs) are required to provide form 1095-C and ALEs who are self-insured health plans must provide form 1095-B to employees by March 2, 2023. 

The deadline for health plans that file paper forms with the IRS is February 28, 2023.  The deadline for those that electronically file with the IRS is March 31, 2023. 

Last week, the Consolidated Appropriations Act (CAA) of 2023 was renewed which allows HSA individuals to participate in telehealth or remote care services before satisfying the statutory minimum deductible for High Deductible Health Plans (HDHPs).     

View the bill at: C:\Users\CB47108\AppData\Local\Temp\H2617_~1 (house.gov)

The IRS will be increasing the Patient-Centered Outcomes Research Institute (PCORI) Fee from $2.79 to $3.00 per covered member for all plans with plan years that end on or after October 1, 2022 and before October 1, 2023.  

Self-Insured employers pay the fee directly to the IRS and report the number of covered members on Form 720 by July 31, 2023.  For fully insured employers, the fee is paid by the insurance provider.  

The IRS announced 401(k) and other tax deferred retirement plan limits for 2023.  Limits will rise to $22,500 up from $20,500.  Participants age 50 and older will be able to contribute an additional $7,500 up from $6,500 in 2022.  

N-2022-55 (irs.gov)