Question about Notice 2015-17? When Does Excise Tax Kick In?
In Notice 2015-17 Q&A-1, “(2) for January 1 through June 30, 2015 for employers that are not ALEs for 2015. After June 30, 2015, such employers MAY be liable for the Code § 4980D excise tax.”
What does it mean by MAY be liable? Is the date final?