Affordable Care Act – IRS issues updated guidance on Community Health Needs Assessments
Abstract: The IRS recently released proposed regulations that provide updated guidance to charitable hospitals on the Community Health Needs Assessment (CHNA) requirements under the Affordable Care Act, the consequences of noncompliance, and reporting requirements. As this article explains, the regulations loosen the CHNA-related penalties and grant some waivers for minor infractions. Key provisions are discussed, along with changes from previous IRS guidance. A sidebar notes that the proposed regulations allow hospitals, in some circumstances, to collaborate on both the reports themselves and the implementation strategies.