On April 10, 2023, President Biden signed a Congressional Resolution immediately ending the COVID-19 National Emergency. Previously, the Biden administration announced the National Emergency would end on May 11, 2023. The Congressional Resolution did not impact the COVID-19 Public Health Emergency, which is still scheduled to end on May 11, 2023.

On March 29, 2022, the DOL, HHS and IRS (the departments) released eight FAQs that address various aspects of the end of the COVID-19 Public Health Emergency (PHE) and National Emergency, as implemented under the FFCRA, CARES Act and HIPAA.

On April 10, 2023, President Biden signed a Congressional Resolution immediately ending the COVID-19 National Emergency. This resolution does not impact the COVID-19 Public Health Emergency, which is still scheduled to end on May 11, 2023. With the National Emergency now ending on April 10, 2023, the Outbreak Period will end 60 days later, June 9, 2023. The affected deadlines (e.g., COBRA elections, payments and certain notices, HIPAA special enrollments, and claims and appeals filings) will begin to run their normal lengths on June 10, 2023.

On March 4, 2022, the IRS released two fact sheets (FS) that updated two sets of FAQs on the FFCRA Paid Sick Leave Act (“EPSLA”) and Emergency Family and Medical Leave Expansion Act (“Expanded FMLA”). One set of the FAQs focuses on the tax credits that are applied to leaves taken prior to April 1, 2021 (FS-2022-16), and the other describes the tax credit applied to leaves taken between April 1, 2021, to September 31, 2021 (FS 2022-15). The IRS also added four new FAQs to address when an employer claims the tax credits for qualified leave wages paid after December 31, 2021, for leave...

On March 15, 2022, President Biden signed the Consolidated Appropriations Act of 2022 (CAA 2022) into law. The law extends relief that allowed individuals to access and use telehealth services without losing their eligibility for HSAs. The CARES Act first provided this relief. Before the CARES Act, most services (such as telehealth services) that provided significant medical care before the HDHP statutory minimum deductible was met could render individuals ineligible for HSAs.

On February 18, 2022, President Biden announced that the National Emergency Declaration that began on March 1, 2020 is extended to March 1, 2023. A National Emergency Declaration lasts for one year, unless extended. If the President had not extended the national emergency, then it would have expired on March 1, 2022.

On February 4, 2022, the Departments of Labor, Health and Human Services, and the Treasury (the “departments”) issued a new set of five FAQs that clarify a few points raised in original guidance concerning the coverage of over the counter (OTC) COVID-19 tests issued on January 10, 2022.

On January 25, 2021, the Occupational Safety and Health Administration (OSHA) withdrew its Emergency Temporary Standard (ETS) vaccine mandate for employers who employ 100 or more workers. This withdrawal is in response to a recent Supreme Court decision to impose a stay on enforcement of the standard pending the resolution of a court challenge.

On January 12, 2022, HHS Secretary Xavier Becerra extended the COVID-19 public health emergency, continuing the declaration for another 90 days. This was the eighth extension since the public health emergency was first ordered back in January 2020.

On January 13, 2021, the US Supreme Court granted a stay of enforcement on the Occupational Safety and Health Administration (OSHA) Emergency Temporary Standard (ETS) vaccine mandate for employers who employ 100 or more workers. The Court did not decide on the merits of the case challenging the mandate; rather, it concluded that the parties challenging the mandate would likely succeed on the merits of the case, so a stay was appropriate.

On January 10, 2022, the DOL, HHS and the Treasury Department (the “departments”) issued guidance in the form of FAQs regarding new COVID-19 test requirements. Starting January 15, 2022, and effective until the end of the public health emergency, the guidance states that health insurance carriers and group health plans (including self-insured plans) must pay for over-the-counter (OTC) COVID-19 tests without cost-sharing, prior authorization or other medical management requirements. The departments produced this guidance under orders from the Biden administration. 

On December 22, 2021, the Supreme Court announced that it will hear oral arguments regarding the CMS vaccine mandate for healthcare workers and the Occupational Safety and Health Administration (OSHA) Emergency Temporary Standard (ETS) mandate for employers who employ 100 or more workers.