The Legislative Report blog provides timely information on federal and state legislation and regulations and state trends as well as the myriad issues affecting the private club industry. A companion to CMAA's Legislative website, this resource should be your first stop for any information regarding legal, tax or legislative club-specific issues.

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Employee Payroll Tax Relief Guidance Released

(Regulation, Tax Issues) Permanent link



In early August, the President issued an Executive Order, creating a tax deferment for employees. As expected, the Internal Revenue Service has issued follow up guidance.

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Impact of the Presidential Executive Orders on Employee Payroll Tax Relief and Unemployment

(Regulation, Tax Issues) Permanent link

 White House 2020

On Saturday, August 8, President Trump issued four executive orders (EO). Two of the four have specific implications for clubs and individuals working in the club industry.

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Expanding the Advocacy Resources

(501(c)(7) Tax Exempt Club Info, Health Care Reform, ADA, Congress, State Trends, Legal Issues, National Golf Day, Dept of Labor, OSHA, IRS, Immigration, WE ARE GOLF, Regulation, Budget, Tax Issues) Permanent link

Key State LegislationClubindustryvotes.org, CMAA’s Grassroots Advocacy website, has relaunched with expanded information and abilities. The new site adds dynamic state-level information with tracked legislation and legislators.

Through the website, all CMAA members will be able to easily access:

  • Currently Tracked Federal Bills and Regulations
  • Key State Bills (New!!!)
  • Directory of Federal and State Legislators (New!!!)
  • Action Alerts on CMAA-Tracked Issues
  • Non-Partisan Election and Voter Registration Information

As well, Chapters, through their Managing Directors and Legislative Chairmen, will have the opportunity to collaborate with CMAA on state-related Action Alerts (contact forms) and more.

This resource, coupled with the Legislative Report and webinar series providing timely compliance information on the regulations impacting clubs, will now comprise CMAA’s robust advocacy initiative. Get started now to make your voice heard.

House Passes Measure to Change Full-Time Employee Definition, White House Threatens Veto

(Health Care Reform, Congress, Tax Issues) Permanent link

04_07_14_175wOn April 3, the House of Representatives passed HR 2575, the Save American Workers Act by a 248-179 vote. Introduced by Representative Todd Young (R-IN), HR 2575 redefines the hours requirements of a full-time employee under the Affordable Care Act (ACA). Under ACA, a full-time employee is anyone who works 30 hours or more per week. Under this new measure, the threshold is increased to 40 hours per week. This would be advantageous for clubs and all employers, specific to the employer mandate requirements of the provision of health insurance.
However, it is unlikely that this bill will advance in the Senate. The Forty Hours is Full Time Act, S1188, was introduced in June 2013 by Senator Susan Collins (R-ME). It was referred to the Finance Committee upon its introduction and remains unmoved.

Prior to the vote, the White House indicated that if the bill made it to the President’s desk that he would veto it. The White House argued that the measure would result in fewer individuals qualifying for employer-sponsored health care and increase the uninsured population.

Final Rules Released for ACA Employer Reporting Requirements

(Health Care Reform, Tax Issues) Permanent link

3_11_14_175wOn March 5, the US Department of the Treasury and the Internal Revenue Service (IRS) released final rules to implement the information reporting provisions for insurers and certain employers under the employer mandate provisions of the Affordable Care Act (ACA), effective in 2015.

The rule announces a single, combined form for information reporting which will be filed with the IRS. This form will include two sections, section 6055 and 6056.

  • Clubs with fewer than 50 full-time employees will not be required to file this information.
  • Clubs with more than 50 full-time employees and that "self-insure" will complete both sections of the combined form for information reporting.
  • Clubs with more than 50 full-time employees, but that do not "self-insure," will complete only the top section of the combined form (section 6056).

In section 6055, qualifying clubs will need to provide information about the entity providing coverage, including contact information and which individual employees are enrolled in coverage, with identifying information and the months for which they were covered.

In section 6056, qualifying clubs will need to provide about the employer offering coverage (including contact information and the number of full-time employees). For each full-time employee, information about the coverage (if any) offered to the employee, by month, including the lowest employee cost of self-only coverage offered will be required.

Further, the rule allows for simplified reporting on employees if a club makes a "qualifying offer." A qualifying offer is defined as "an offer of minimum value coverage that provides employee-only coverage at a cost to the employee of no more than about $1,100 in 2015 (9.5 percent of the Federal Poverty Level), combined with an offer of coverage for the employee’s family."

  • For employees who receive qualifying offers for all 12 months of the year, employers will need to report only the names, addresses and taxpayer identification numbers (TINs) of those employees and the fact that they received a full-year qualifying offer. Clubs will also provide the employees a copy of that simplified report or a standard statement indicating that the employee received a full-year qualifying offer.
  • For employees who receive a qualifying offer for fewer than all 12 months of the year, clubs will be able to simplify reporting to the IRS and to employees for each of those months by simply entering a code indicating that the qualifying offer was made.
  • For 2015, in an effort to provide a phased-in approach, clubs certifying that they have made a qualifying offer to at least 95 percent of their full-time employees will be able to use an even simpler alternative reporting method. Those qualifying clubs will be able to use the simplified, streamlined reporting method for their entire workforce, including for any employees who do not receive a qualifying offer for the full year. Those clubs will provide employees with standard statements relating to their possible eligibility for premium tax credits.

The final regulations also give clubs the option to avoid identifying in the report which of its employees are full-time, and instead only include in the report those employees who may be full-time. To take advantage of this option, the club must certify that it offered affordable, minimum value coverage to at least 98 percent of the employees on whom it is reporting.