AHA today asked the Department of Treasury and Internal Revenue Service to issue guidance to help tax-exempt hospitals and health systems comply with certain provisions of the Tax Cuts and Jobs Act of 2017. “Our members have been working to identify what actions they must take and what records they must keep in order to comply with the new law and have identified a number of questions on which guidance is needed,” AHA said in a letter seeking guidance on certain questions related to sections of the law dealing with unrelated business income tax, the excise tax on certain employee compensation, and international tax. “With the exception of questions about relief from estimated tax penalties, we believe that any guidance must be in proposed form and provide an opportunity for notice and comment,” AHA said.