Affordable Care Act
Large Employer Mandate Postponed


The federal Patient Protection and Affordable Care Act (PPACA) includes a mandate that any employer with 50 or more full time employees provide health benefits or possibly be taxed starting in January 2014.

Employers, including cities, are still required to comply with the mandate, but the Obama administration has delayed the tax and enforcement provisions until January 2015. 

The federal Department of the Treasury and the Internal Revenue Service have posted additional information online:

City officials in a city with 50 or more full time employees should use the delay to continue to consult with local legal counsel on the issue.  For more information on the PPACA in general, go to  

Please contact Laura Mueller, TML’s assistant general counsel, at or 512-231-7400 with questions.   

TML member cities may use the material herein for any purpose. No other person or entity may reproduce, duplicate, or distribute any part of this document without the written authorization of the Texas Municipal League.

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