Comments on Notice 2015-16, Implementation of the Excise Tax
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The Retail Industry Leaders Association (RILA) welcomes the opportunity to provide comments to the Internal Revenue Service (IRS) and U.S. Department of the Treasury regarding Notice 2015-16, a request for information on implementation of the Excise Tax on High Cost EmployerSponsored Health Coverage (section 4980I) under the Affordable Care Act (ACA), also known as the 40 percent excise tax.