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HR 4543 102th Congress House

Health Benefits for Small Businesses and Their Employees Act of 1992

Official title: To amend the Internal Revenue Code of 1986 to allow partners and certain shareholders of subchapter S corporations to exclude from gross income contributions b… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow partners and certain shareholders of subchapter S corporations 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.

Introduced: July 23, 1992 See on congress.gov
Taxation Accident insuranceCorporationsFringe benefitsHealth
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Health insuranceIncome taxPartnershipsSmall businessTax exclusion
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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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 Latest action March 24, 1992

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1
BEREUTER, DOUGLAS
· Sep 22, 1992
FROST, MARTIN
· Aug 11, 1992
STENHOLM, CHARLES
· Aug 11, 1992
 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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