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  2. Consolidated Omnibus Budget Reconciliation Act of 1985

    en.wikipedia.org/wiki/Consolidated_Omnibus...

    COBRA does not, unlike other federal statutes such as the Family and Medical Leave Act (FMLA), require the employer to pay for the cost of providing continuation coverage. Instead it allows employees and their dependents to maintain coverage at their own expense by paying the full cost of the premium the employer and the employee previously ...

  3. Employee benefits - Wikipedia

    en.wikipedia.org/wiki/Employee_benefits

    Some fringe benefits (for example, accident and health plans, and group-term life insurance coverage up to $50,000) may be excluded from the employee's gross income and, therefore, are not subject to federal income tax in the United States. Some function as tax shelters (for example, flexible spending, 401(k), or 403(b) accounts).

  4. Health reimbursement account - Wikipedia

    en.wikipedia.org/wiki/Health_Reimbursement_Account

    The health care can be run through the business and save the family, on average, $3,000 each year. As small businesses look to reduce costs, especially medical, the HRA can be a great tool that has been used by all too few since the 1954 tax law. HRAs are treated as group health plans and subject to the Medicare secondary payment (MSP).

  5. COBRA- the most useless employee protection act ever? - AOL

    www.aol.com/news/2009-01-25-cobra-the-most...

    Those of us who have lost a job that included health insurance have had the opportunity to take advantage of the Consolidated Omnibus Budget Reconciliation Act (COBRA), which guarantees the ex ...

  6. What to know about COBRA and Medicare - AOL

    www.aol.com/lifestyle/know-cobra-medicare...

    COBRA continuation coverage helps employees keep health insurance when their employment ends. This coverage can work with Medicare.

  7. Tax Relief, Unemployment Insurance Reauthorization, and Job ...

    en.wikipedia.org/wiki/Tax_Relief,_Unemployment...

    The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Pub. L. 111–312 (text), H.R. 4853, 124 Stat. 3296, enacted December 17, 2010), also known as the 2010 Tax Relief Act, was passed by the United States Congress on December 16, 2010, and signed into law by President Barack Obama on December 17, 2010.

  8. Business and occupation tax - Wikipedia

    en.wikipedia.org/wiki/Business_and_occupation_tax

    The business and occupation tax (often abbreviated as B&O tax or B/O tax) is a type of tax levied by the U.S. states of Washington, West Virginia, and, as of 2010, Ohio, [1] and by municipal governments in West Virginia and Kentucky. [2] It is a type of gross receipts tax because it is levied on gross income, rather than net income.

  9. Tax credit - Wikipedia

    en.wikipedia.org/wiki/Tax_credit

    The Credit For Increasing Research Activities (R&D Tax Credit) is a general business tax credit under Internal Revenue Code Section 41 for companies that incur research and development (R&D) costs in the United States. For most companies, this credit is worth 7–10% of qualified research expenses each year. [38]

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