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HR 4543 102th Congress House Taxation Accident insurance Corporations Fringe benefits Health Health insurance Income tax Partnerships Small business Tax exclusion

Health Benefits for Small Businesses and Their Employees Act of 1992

Introduced: March 24, 1992 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 24, 1992
Referred to the House Committee on Ways and Means.
Mar 24, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Health Benefits for Small Businesses and Their Employees Act of 1992 - Amends the Internal Revenue Code to treat partners and certain shareholders of subchapter S corporations (certain small businesses) so as to exclude from gross income contributions by the partnership or S corporation to an accident or health plan for such partners and shareholders and their employees.

What's happening now March 24, 1992

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jul 23, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4543: Health Benefits for Small Businesses and Their Employees Act of 1992. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4543/
MLA
"H.R. 4543: Health Benefits for Small Businesses and Their Employees Act of 1992." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4543/.
Bluebook (legal)
H.R. 4543, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4543/.
Markdown link
[H.R. 4543: Health Benefits for Small Businesses and Their Employees Act of 1992](https://openamerica.io/bill/102-HR-4543/)
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