LABORATORY CORPORATION OF AMERICA HOLDINGS

HCR · Health Issues

Healthcare issues related to clinical laboratories; Federal policy relating to reform of Medicare reimbursement for clinical laboratory services under Section 216 of the Protecting Access to Medicare Act, Pub. L. 113-93; Federal policy relating to oversight of laboratory-developed tests; Federal policy relating to Medicaid reimbursement for clinical laboratory services; Federal policy relating to prior authorization of services to Medicare Advantage beneficiaries A draft of the Correct Coding Improvement Act, provisions relating to laboratory procedure coding edits adopted by CMS under the National Correct Coding Initiative (NCCI), the adoption of Proprietary Laboratory Analysis (PLA) codes, and access to mandatory code sets for administrative transactions; and Federal policy related to supply chain issues affecting pre-clinical biomedical research for drug development;

TAX · Taxation/Internal Revenue Code

Federal policy relating to federal income tax deductibility of corporate state and local taxes, federal income tax rates for corporations, immediate deductibility of research and development expenses under Internal Revenue Code Section 174, extension of bonus depreciation under Internal Revenue Code Section 168(k), executive compensation under Internal Revenue Code Section 162(m), individual deductibility of employer-funded tuition assistance under Internal Revenue Code Section 127, and appropriate treatment of tax credits and reporting simplification under international tax law and guidance.