Small Business Flexibility Act

Bill: 118-hr-3798
Sponsor: full_name: Rep. Tenney, Claudia [R-NY-24]
Introduced: 2023-06-05
Policy area: Taxation
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Small business
Latest action: action_date: 2023-06-12
text: Placed on the Union Calendar, Calendar No. 82.

Summaries:
action_date: 2023-06-05
action_desc: Introduced in House
text: <p><strong>Small Business Flexibility Act&nbsp;</strong></p><p>This bill&nbsp;requires the Internal Revenue Service to notify employers, particularly small businesses, about the availability of individual coverage health reimbursement arrangements (ICHRAs), qualified small employer health reimbursement arrangements (QSEHRAs), and the small business health care tax credit.</p><p>Under ICHRAs, employers agree to reimburse employees for incurred medical expenses up to a limit for a specified period (e.g., a calendar year), and employees obtain their own individual coverage that meets certain requirements of the Patient Protection and Affordable Care Act (coverage of preventive services and no annual or lifetime limits). QSEHRAs are available to employers with fewer than 50 full-time employees. The small business health care tax credit is available to employers with fewer than 25 full-time employees.</p><!--tinycomments|2.1|data:application/json;base64,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-->

action_date: 2023-06-12
action_desc: Reported to House
text: <p><strong>Small Business Flexibility Act&nbsp;</strong></p><p>This bill&nbsp;requires the Internal Revenue Service to notify employers, particularly small businesses, about the availability of individual coverage health reimbursement arrangements (ICHRAs), qualified small employer health reimbursement arrangements (QSEHRAs), and the small business health care tax credit.</p><p>Under ICHRAs, employers agree to reimburse employees for incurred medical expenses up to a limit for a specified period (e.g., a calendar year), and employees obtain their own individual coverage that meets certain requirements of the Patient Protection and Affordable Care Act (coverage of preventive services and no annual or lifetime limits). QSEHRAs are available to employers with fewer than 50 full-time employees. The small business health care tax credit is available to employers with fewer than 25 full-time employees.</p><!--tinycomments|2.1|data:application/json;base64,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-->

tv_txt: IB Union Calendar No. 82 118th CONGRESS 1st Session H. R. 3798 [Report No. 118–106] IN THE HOUSE OF REPRESENTATIVES June 5, 2023 Ms. Tenney introduced the following bill; which was referred to the Committee on Ways and Means June 12, 2023 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on June 5, 2023 A BILL To amend the Internal Revenue Code of 1986 to inform employers of flexible health insurance benefits.

1. Short title This Act may be cited as the Small Business Flexibility Act . 2. Notification of flexible health insurance benefits (a) In general Subchapter C of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9835. Notification of flexible health insurance benefits (a) In general Not later than 1 year after the date of enactment of this section, the Secretary shall notify employers of the availability of tax-advantaged flexible health insurance benefits, with an initial focus on small businesses. (b) Definitions In this section: (1) Employer The term employer has the meaning given such term in section 3(5) of the Employee Retirement Income Security Act ( 29 U.S.C. 1002(5) ). (2) Flexible health insurance benefits The term flexible health insurance benefits means— (A) an individual contribution health reimbursement arrangement (as described in the rule entitled Health Reimbursement Arrangements and Other Account-Based Group Health Plans (84 Fed. Reg. 28888 (June 20, 2019)); (B) a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)); and (C) the small employer health insurance credit determined under section 45R. . (b) Clerical amendment The table of sections for subchapter C of chapter 100 of such Code is amended by adding at the end the following new item: Sec. 9835. Notification of flexible health insurance benefits. .

June 12, 2023 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

tv_txt: I 118th CONGRESS 1st Session H. R. 3798 IN THE HOUSE OF REPRESENTATIVES June 5, 2023 Ms. Tenney introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to inform employers of flexible health insurance benefits.

1. Short title This Act may be cited as the Small Business Flexibility Act . 2. Notification of flexible health insurance benefits (a) In general Subchapter C of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9835. Notification of flexible health insurance benefits (a) In general Not later than 1 year after the date of enactment of this section, the Secretary shall notify employers of the availability of tax-advantaged flexible health insurance benefits, with an initial focus on small businesses. (b) Definitions In this section: (1) Employer The term employer has the meaning given such term in section 3(5) of the Employee Retirement Income Security Act ( 29 U.S.C. 1002(5) ). (2) Flexible health insurance benefits The term flexible health insurance benefits means— (A) an individual contribution health reimbursement arrangement (as described in the rule entitled Health Reimbursement Arrangements and Other Account-Based Group Health Plans (84 Fed. Reg. 28888 (June 20, 2019))); (B) a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)); or (C) the small employer health insurance credit. . (b) Clerical amendment The table of sections for subchapter C of chapter 100 of such Code is amended by adding at the end the following new item: Sec. 9835. Notification of flexible health insurance benefits. .